GAIN OR LOSS ON DISPOSITION OF PROPERTY
- RULES RELATING TO INDIVIDUALS' TITLE 11 CASES (§§ 1.1398-1 — 1.1400Z2)
- SECTION 1374 BEFORE THE TAX REFORM ACT OF 1986 (§ 1.1374-1A)
- APPLICATION OF WITHHOLDING PROVISIONS (§§ 1.1461-1 — 1.1464-1)
- BASIS RULES OF GENERAL APPLICATION (§§ 1.1011-1 — 1.1021-1)
- CHANGES TO EFFECTUATE F.C.C. POLICY (§§ 1.1071-1 — 1.1071-4)
- CLAIM OF RIGHT (§§ 1.1341-1 — 1.1342-1)
- COMMON NONTAXABLE EXCHANGES (§§ 1.1031-0 — 1.1033)
- COOPERATIVES AND THEIR PATRONS (§§ 1.1381-1 — 1.1383-1)
- DEFINITIONS; SPECIAL RULES (§§ 1.1388-1 — 1.1394-1)
- DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS (§§ 1.1001-1 — 1.1002-1)
- EMPOWERMENT ZONE EMPLOYMENT CREDIT (§§ 1.1396-1 — 1.1397E-1)
- EXCHANGES IN OBEDIENCE TO S.E.C. ORDERS (§§ 1.1081-1 — 1.1083-1)
- GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (§§ 1.1221-1 — 1.1223-3)
- INCOME AVERAGING (§ 1.1301-1)
- INFORMATION REPORTING BY FOREIGN FINANCIAL INSTITUTIONS (§§ 1.1471-0 — 1.1474-7)
- INVOLUNTARY LIQUIDATION AND REPLACEMENT OF LIFO INVENTORIES (§§ 1.1321-1 — 1.1321-2)
- MITIGATION OF EFFECT OF RENEGOTIATION OF GOVERNMENT CONTRACTS (§ 1.1481-1)
- NET INVESTMENT INCOME TAX (§§ 1.1411-0 — 1.1411-10)
- OTHER LIMITATIONS (§§ 1.1346-1 — 1.1348-2)
- READJUSTMENT OF TAX BETWEEN YEARS AND SPECIAL LIMITATIONS (§§ 1.1311 — 1.1314)
- SMALL BUSINESS CORPORATIONS AND THEIR SHAREHOLDERS (§§ 1.1361-0 — 1.1378-1)
- SPECIAL RULES (§§ 1.1051-1 — 1.1061-6)
- SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (§§ 1.1231-1 — 1.1244)
- TAX-FREE COVENANT BONDS (§§ 1.1451-1 — 1.1451-2)
- TAX ON SELF-EMPLOYMENT INCOME (§§ 1.1401-1 — 1.1402)
- TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS (§ 1.1385-1)
- TREATMENT OF CAPITAL LOSSES (§§ 1.1211-1 — 1.1212-1)
- WAR LOSS RECOVERIES (§§ 1.1331-1 — 1.1337-1)
- WASH SALES OF STOCK OR SECURITIES (§§ 1.1091-1 — 1.1092)
- WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS AND TAX-FREE COVENANT BONDS (§§ 1.1441-0 — 1.1446-7)