US Codex
U.S.C.
Legal Codes
United States Code
U.S.C.
Federal statutory law
Code of Federal Regulations
Coming soon
Federal administrative regulations
Browse by date
View an earlier version
Go
Latest
1 year ago
Aug 27, 2025
5 years ago
Aug 27, 2021
Browse all versions by date
Notes
Notes
Browse by date
About
Privacy
MCP
…
/
United States Code
/
Title 26 — Internal Revenue Code
/
Subtitle A — Income Taxes
/
Chapter 1 — Normal Taxes and Surtaxes
/
Subchapter O — Gain or Loss on Disposition of Property
/
Part I — Determination of Amount of and Recognition of Gain or Loss
Pt. II
Basis Rules of General Application
›
Part I — Determination of Amount of and Recognition of Gain or Loss
Search Part I full text →
§1001
Determination of amount of and recognition of gain or loss
§1002
Repealed.
Pt. II
Basis Rules of General Application
›
Add note
Incoming references
Copy permalink
Cite
Cite this provision
×
Format
Bluebook
ALWD
APA
MLA
Include provision text
Copy citation
Incoming references
×
Open in new tab
✕