Subchapter O—Gain or Loss on Disposition of Property (§§ 1001—1111)
- PART I—DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS (§§ 1001—1002)
- PART II—BASIS RULES OF GENERAL APPLICATION (§§ 1011—1024)
- PART III—COMMON NONTAXABLE EXCHANGES (§§ 1031—1045)
- PART IV—SPECIAL RULES (§§ 1051—1061)
- [PART V—REPEALED] (§ 1071)
- [PART VI—REPEALED] (§ 1081_to_1083)
- PART VII—WASH SALES; STRADDLES (§§ 1091—1092)
- [PART VIII—REPEALED] (§ 1101_to_1103)
- [PART IX—REPEALED] (§ 1111)