INTERNAL REVENUE CODE OF 1986
Index » Subtitle A » Chapter 1 » Subchapter O
Subtitle A. Income Taxes (§§ 1-1564)
CHAPTER 1. NORMAL TAXES AND SURTAXES
Subchapter O. Gain or Loss on Disposition of Property
Current through February 18, 2024 (Pub. L. 118-39)
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.
| Section | Section Title |
| I.R.C. 1001 | Determination of amount of and recognition of gain or loss |
| I.R.C. 1002 | Repealed. Pub. L. 94–455, title XIX, §1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799 |
| I.R.C. 1011 | Adjusted basis for determining gain or loss |
| I.R.C. 1012 | Basis of property—cost |
| I.R.C. 1013 | Basis of property included in inventory |
| I.R.C. 1014 | Basis of property acquired from a decedent |
| I.R.C. 1015 | Basis of property acquired by gifts and transfers in trust |
| I.R.C. 1016 | Adjustments to basis |
| I.R.C. 1017 | Discharge of indebtedness |
| I.R.C. 1018 | Repealed. Pub. L. 96–589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410 |
| I.R.C. 1019 | Property on which lessee has made improvements |
| I.R.C. 1020 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(125), Oct. 4, 1976, 90 Stat. 1784 |
| I.R.C. 1021 | Sale of annuities |
| I.R.C. 1022 | Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300 |
| I.R.C. 1023 | Cross references |
| I.R.C. 1024 | Renumbered §1023 |
| I.R.C. 1031 | Exchange of real property held for productive use or investment |
| I.R.C. 1032 | Exchange of stock for property |
| I.R.C. 1033 | Involuntary conversions |
| I.R.C. 1034 | Repealed. Pub. L. 105–34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839 |
| I.R.C. 1035 | Certain exchanges of insurance policies |
| I.R.C. 1036 | Stock for stock of same corporation |
| I.R.C. 1037 | Certain exchanges of United States obligations |
| I.R.C. 1038 | Certain reacquisitions of real property |
| I.R.C. 1039 | Repealed. Pub. L. 101–508, title XI, §11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521 |
| I.R.C. 1040 | Transfer of certain farm, etc., real property |
| I.R.C. 1041 | Transfers of property between spouses or incident to divorce |
| I.R.C. 1042 | Sales of stock to employee stock ownership plans or certain cooperatives |
| I.R.C. 1043 | Sale of property to comply with conflict-of-interest requirements |
| I.R.C. 1044 | Repealed. Pub. L. 115–97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133 |
| I.R.C. 1045 | Rollover of gain from qualified small business stock to another qualified small business stock |
| I.R.C. 1051 | Repealed. Pub. L. 113–295, div. A, title II, §221(a)(78), Dec. 19, 2014, 128 Stat. 4049 |
| I.R.C. 1052 | Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939 |
| I.R.C. 1053 | Property acquired before March 1, 1913 |
| I.R.C. 1054 | Certain stock of Federal National Mortgage Association |
| I.R.C. 1055 | Redeemable ground rents |
| I.R.C. 1056 | Repealed. Pub. L. 108–357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641 |
| I.R.C. 1057 | Repealed. Pub. L. 105–34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980 |
| I.R.C. 1058 | Transfers of securities under certain agreements |
| I.R.C. 1059 | Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends |
| I.R.C. 1059A | Limitation on taxpayer's basis or inventory cost in property imported from related persons |
| I.R.C. 1060 | Special allocation rules for certain asset acquisitions |
| I.R.C. 1061 | Partnership interests held in connection with performance of services |
| I.R.C. 1062 | Cross references |
| I.R.C. 1071 | Repealed. Pub. L. 104–7, §2(a), Apr. 11, 1995, 109 Stat. 93 |
| I.R.C. 1081 to 1083 | Repealed. Pub. L. 109–135, title IV, §402(a)(1), Dec. 21, 2005, 119 Stat. 2610 |
| I.R.C. 1091 | Loss from wash sales of stock or securities |
| I.R.C. 1092 | Straddles |
| I.R.C. 1101 to 1103 | Repealed. Pub. L. 101–508, title XI, §11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521 |
| I.R.C. 1111 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(134), Oct. 4, 1976, 90 Stat. 1786 |
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