Determination of Amount of and Recognition of Gain or Loss

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Determination of Amount of and Recognition of Gain or Loss

Sections

• 1.1001-1
  § 1.1001-1 Computation of gain or loss.
• 1.1001-2
  § 1.1001-2 Discharge of liabilities.
• 1.1001-3
  § 1.1001-3 Modifications of debt instruments.
• 1.1001-4
  § 1.1001-4 Modifications of certain derivative contracts.
• 1.1001-5
  § 1.1001-5 European Monetary Union (conversion to the euro).
• 1.1001-6
  § 1.1001-6 Transition from certain interbank offered rates.
• 1.1001-7
  § 1.1001-7 Computation of gain or loss for digital assets.
• 1.1002-1
  § 1.1002-1 Sales or exchanges.