Sales and Exchanges

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Sales and Exchanges

Sections

• 1.631-1
  § 1.631-1 Election to consider cutting as sale or exchange.
• 1.631-2
  § 1.631-2 Gain or loss upon the disposal of timber under cutting contract.
• 1.631-3
  § 1.631-3 Gain or loss upon the disposal of coal or domestic iron ore with a retained economic interest.
• 1.632-1
  § 1.632-1 Tax on sale of oil or gas properties.