Public Law 119-120 (10/07/2026)

Subchapter O Gain or Loss on Disposition of Property

Browse 9 parts and 0 sections in Subchapter O Gain or Loss on Disposition of Property of Title 26.

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Part I Determination of Amount of and Recognition of GAIN or LOSS Part II Basis Rules of General Application Part III Common Nontaxable Exchanges Part IV Special Rules Part V Repealed] Part VI Repealed] Part VII WASH Sales; Straddles Part VIII Repealed] Part IX Repealed]