<!-- TTST:[A]: TTC:[1]: TTSC:[O]: TTT:[c]: TTS:[cbschO]: TTCP:[Subchapter O]: TTCI:[]: TTB:[]: TTA:[]: TTD:[]: -->


Index  » Subtitle A  » Chapter 1  » Subchapter O

Subtitle A. Income Taxes (§§ 1-1564)


Subchapter O. Gain or Loss on Disposition of Property

Current through December 21, 2022 (Pub. L. 117-262)

The following list shows all sections of subchapter O (Gain or Loss on Disposition of Property) of chapter 1 (NORMAL TAXES AND SURTAXES) of subtitle A (Income Taxes (§§ 1-1564)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.

SectionSection Title
I.R.C. 1001Determination of amount of and recognition of gain or loss
I.R.C. 1002Repealed. Pub. L. 94–455, title XIX, §1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799
I.R.C. 1011Adjusted basis for determining gain or loss
I.R.C. 1012Basis of property—cost
I.R.C. 1013Basis of property included in inventory
I.R.C. 1014Basis of property acquired from a decedent
I.R.C. 1015Basis of property acquired by gifts and transfers in trust
I.R.C. 1016Adjustments to basis
I.R.C. 1017Discharge of indebtedness
I.R.C. 1018Repealed. Pub. L. 96–589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410
I.R.C. 1019Property on which lessee has made improvements
I.R.C. 1020Repealed. Pub. L. 94–455, title XIX, §1901(a)(125), Oct. 4, 1976, 90 Stat. 1784
I.R.C. 1021Sale of annuities
I.R.C. 1022Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
I.R.C. 1023Cross references
I.R.C. 1024Renumbered §1023
I.R.C. 1031Exchange of real property held for productive use or investment
I.R.C. 1032Exchange of stock for property
I.R.C. 1033Involuntary conversions
I.R.C. 1034Repealed. Pub. L. 105–34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839
I.R.C. 1035Certain exchanges of insurance policies
I.R.C. 1036Stock for stock of same corporation
I.R.C. 1037Certain exchanges of United States obligations
I.R.C. 1038Certain reacquisitions of real property
I.R.C. 1039Repealed. Pub. L. 101–508, title XI, §11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521
I.R.C. 1040Transfer of certain farm, etc., real property
I.R.C. 1041Transfers of property between spouses or incident to divorce
I.R.C. 1042Sales of stock to employee stock ownership plans or certain cooperatives
I.R.C. 1043Sale of property to comply with conflict-of-interest requirements
I.R.C. 1044Repealed. Pub. L. 115–97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133
I.R.C. 1045Rollover of gain from qualified small business stock to another qualified small business stock
I.R.C. 1051Repealed. Pub. L. 113–295, div. A, title II, §221(a)(78), Dec. 19, 2014, 128 Stat. 4049
I.R.C. 1052Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
I.R.C. 1053Property acquired before March 1, 1913
I.R.C. 1054Certain stock of Federal National Mortgage Association
I.R.C. 1055Redeemable ground rents
I.R.C. 1056Repealed. Pub. L. 108–357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641
I.R.C. 1057Repealed. Pub. L. 105–34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980
I.R.C. 1058Transfers of securities under certain agreements
I.R.C. 1059Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends
I.R.C. 1059ALimitation on taxpayer's basis or inventory cost in property imported from related persons
I.R.C. 1060Special allocation rules for certain asset acquisitions
I.R.C. 1061Partnership interests held in connection with performance of services
I.R.C. 1062Cross references
I.R.C. 1071Repealed. Pub. L. 104–7, §2(a), Apr. 11, 1995, 109 Stat. 93
I.R.C. 1081 to 1083Repealed. Pub. L. 109–135, title IV, §402(a)(1), Dec. 21, 2005, 119 Stat. 2610
I.R.C. 1091Loss from wash sales of stock or securities
I.R.C. 1092Straddles
I.R.C. 1101 to 1103Repealed. Pub. L. 101–508, title XI, §11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521
I.R.C. 1111Repealed. Pub. L. 94–455, title XIX, §1901(a)(134), Oct. 4, 1976, 90 Stat. 1786

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2022 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.