Gain Or Loss On Disposition of Property
Index
- Determination of Amount of and Recognition of Gain Or Loss
- Basis Rules of General Application
- Common Nontaxable Exchanges
- Special Rules
- Changes to Effectuate F.c.c. Policy
- Exchanges In Obedience to S.e.c. Orders
- Wash Sales of Stock Or Securities
- Treatment of Capital Losses
- General Rules For Determining Capital Gains and Losses
- Special Rules For Determining Capital Gains and Losses
- Income Averaging
- Readjustment of Tax Between Years and Special Limitations
- Involuntary Liquidation and Replacement of Lifo Inventories
- War Loss Recoveries
- Claim of Right
- Other Limitations
- Small Business Corporations and Their Shareholders
- Section 1374 Before the Tax Reform Act of 1986
- Cooperatives and Their Patrons
- Tax Treatment By Patrons of Patronage Dividends
- Definitions; Special Rules
- Empowerment Zone Employment Credit
- Rules Relating to Individuals' Title 11 Cases
- Tax On Self-Employment Income
- Net Investment Income Tax
- Withholding of Tax On Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds
- Tax-Free Covenant Bonds
- Application of Withholding Provisions
- Information Reporting By Foreign Financial Institutions
- Mitigation of Effect of Renegotiation of Government Contracts