---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schO"
level: "subchapter"
label: "Subchapter O"
heading: "Gain or Loss on Disposition of Property"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schO"
sections_count: 51
---

# Subchapter O — Gain or Loss on Disposition of Property

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes

## Contents

- [Part I — Determination of Amount of and Recognition of Gain or Loss](/usc/26/stA-ch1-schO-ptI.md)
- [Part II — Basis Rules of General Application](/usc/26/stA-ch1-schO-ptII.md)
- [Part III — Common Nontaxable Exchanges](/usc/26/stA-ch1-schO-ptIII.md)
- [Part IV — Special Rules](/usc/26/stA-ch1-schO-ptIV.md)
- [Part V — Repealed](/usc/26/stA-ch1-schO-ptV.md)
- [Part VI — Repealed](/usc/26/stA-ch1-schO-ptVI.md)
- [Part VII — Wash Sales; Straddles](/usc/26/stA-ch1-schO-ptVII.md)
- [Part VIII — Repealed](/usc/26/stA-ch1-schO-ptVIII.md)
- [Part IX — Repealed](/usc/26/stA-ch1-schO-ptIX.md)