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ARTICLE 1 - Computation of Gain or Loss
Section 24901. - 24901. (a) The gain from the sale or other disposition...
Section 24902. - 24902. Except as otherwise provided in this part, on the...
Section 24905. - 24905. (a) Section 988 of the Internal Revenue Code, relating...
Section 24905.5. - 24905.5. For each taxable year beginning on or after January...
ARTICLE 2 - Basis for Computation of Gain or Loss
Section 24911. - 24911. (a) The adjusted basis for determining the gain or...
Section 24912. - 24912. The basis of property shall be the cost of...
Section 24913. - 24913. If the property should have been included in the...
Section 24914. - 24914. (a) If the property was acquired by gift after...
Section 24915. - 24915. (a) If— (1) The property is acquired by gift...
Section 24916. - 24916. Proper adjustment with regard to the property shall in...
Section 24916.2. - 24916.2. Notwithstanding the provisions of Section 24916 no adjustment shall...
Section 24917. - 24917. Whenever it appears that the basis of property in...
Section 24918. - 24918. (a) Section 1017 of the Internal Revenue Code, relating...
Section 24919. - 24919. Neither the basis nor the adjusted basis of any...
ARTICLE 3 - Nontaxable Exchanges
Section 24941. - 24941. Section 1031 of the Internal Revenue Code, relating to...
Section 24941.5. - 24941.5. (a) The amendments made by Section 13303(a) and (b)...
Section 24942. - 24942. (a) No gain or loss shall be recognized to...
Section 24943. - 24943. If property (as a result of its destruction in...
Section 24944. - 24944. If property (as a result of its destruction in...
Section 24945. - 24945. If a taxpayer has made the election provided in...
Section 24946. - 24946. If the election provided in Section 24944(a) is made...
Section 24947. - 24947. (a) Section 1033(b) of the Internal Revenue Code, relating...
Section 24948. - 24948. For purposes of this part, if property lying within...
Section 24949. - 24949. For purposes of this part, if livestock are destroyed...
Section 24949.1. - 24949.1. (a) For purposes of this part, the sale or...
Section 24949.2. - 24949.2. (a) For purposes of Sections 24943 through 24945, if...
Section 24949.3. - 24949.3. For purposes of Sections 24943 through 24946, if, because...
Section 24949.5. - 24949.5. (a) For purposes of Sections 24943 through 24946, Section...
Section 24950. - 24950. Section 1035 of the Internal Revenue Code, relating to...
Section 24950.5. - 24950.5. The amendments made by Section 844 of the Pension...
Section 24951. - 24951. Section 1036 of the Internal Revenue Code, relating to...
Section 24952. - 24952. (a) If— (1) A sale of real property gives...
Section 24953. - 24953. (a) If gain or loss from the exchange of...
Section 24954. - 24954. For taxable years beginning on or after January 1,...
Section 24954.1. - 24954.1. Section 1042(g) of the Internal Revenue Code, relating to...
Section 24955. - 24955. (a) No gain shall be recognized with respect to...
Section 24956. - 24956. (a) Section 1044 of the Internal Revenue Code, relating...
ARTICLE 4 - Special Rules for Basis
Section 24961. - 24961. In the case of the property acquired by a...
Section 24962. - 24962. (a) If the property was acquired, after February 28,...
Section 24963. - 24963. In the case of property acquired before March 1,...
Section 24964. - 24964. Whenever a taxpayer has realized gain or loss upon...
Section 24965. - 24965. In the case of a share of stock issued...
Section 24966. - 24966. (a) The basis in stock purchased shall be reduced...
Section 24966.1. - 24966.1. Section 1059A of the Internal Revenue Code, relating to...
Section 24966.2. - 24966.2. Section 1060 of the Internal Revenue Code, relating to...
ARTICLE 4.5 - Capital Gains and Losses
Section 24990. - 24990. Subchapter P of Chapter 1 of Subtitle A of...
Section 24990.2. - 24990.2. Section 301 of Title III of Division A of...
Section 24990.4. - 24990.4. For taxable years beginning on or after January 1,...
Section 24990.5. - 24990.5. (a) Section 1201 of the Internal Revenue Code, relating...
Section 24990.6. - 24990.6. (a) Section 1245(a)(2)(C) of the Internal Revenue Code, relating...
Section 24990.7. - 24990.7. The provisions of Section 1248 of the Internal Revenue...
Section 24990.8. - 24990.8. For taxable years beginning on or after January 1,...
Section 24991. - 24991. Section 1275(a)(3) of the Internal Revenue Code, relating to...
Section 24993. - 24993. (a) Section 7872 of the Internal Revenue Code, relating...
Section 24995. - 24995. The provisions of Part VI of Subchapter P of...
ARTICLE 5 - Wash Sales of Stock or Securities
Section 24998. - 24998. The provisions of Sections 1091 and 1092 of the...