Subchapter O — Gain or Loss on Disposition of Property

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• Pt. I Determination of Amount of and Recognition of Gain or Loss §§1001 to 1002
• Pt. II Basis Rules of General Application §§1011 to 1024
• Pt. III Common Nontaxable Exchanges §§1031 to 1045
• Pt. IV Special Rules §§1051 to 1063
• Pt. V Repealed §1071
• Pt. VI Repealed §1081...1083
• Pt. VII Wash Sales; Straddles §§1091 to 1092
• Pt. VIII Repealed §1101...1103
• Pt. IX Repealed §1111