Title 26 - Internal Revenue--Volume 13
| 26:13 | Internal Revenue--Volume 13 | |
| 26:13.0.1 | CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) | |
| PARTS 1 - 1 |
| 26:13.0.1.1 | SUBCHAPTER A - INCOME TAX (CONTINUED) | |
| PARTS 1 - 1 |
| 26:13.0.1.1.1.0.1 | GAIN OR LOSS ON DISPOSITION OF PROPERTY [SUBJGRP] | |
| 26:13.0.1.1.1.0.2 | Determination of Amount of and Recognition of Gain or Loss [SUBJGRP] | |
| 26:13.0.1.1.1.0.3 | Basis Rules of General Application [SUBJGRP] | |
| 26:13.0.1.1.1.0.4 | Common Nontaxable Exchanges [SUBJGRP] | |
| 26:13.0.1.1.1.0.5 | Special Rules [SUBJGRP] | |
| 26:13.0.1.1.1.0.6 | Changes To Effectuate F.C.C. Policy [SUBJGRP] | |
| 26:13.0.1.1.1.0.7 | Exchanges in Obedience to S.E.C. Orders [SUBJGRP] | |
| 26:13.0.1.1.1.0.8 | Wash Sales of Stock or Securities [SUBJGRP] | |
| 26:13.0.1.1.1.0.9 | Treatment of Capital Losses [SUBJGRP] | |
| 26:13.0.1.1.1.0.10 | General Rules for Determining Capital Gains and Losses [SUBJGRP] | |
| 26:13.0.1.1.1.0.11 | Special Rules for Determining Capital Gains and Losses [SUBJGRP] | |
| 26:13.0.1.1.1.0.12 | Income Averaging [SUBJGRP] | |
| 26:13.0.1.1.1.0.13 | Readjustment of Tax Between Years and Special Limitations [SUBJGRP] | |
| 26:13.0.1.1.1.0.14 | Involuntary Liquidation and Replacement of Lifo Inventories [SUBJGRP] | |
| 26:13.0.1.1.1.0.15 | War Loss Recoveries [SUBJGRP] | |
| 26:13.0.1.1.1.0.16 | Claim of Right [SUBJGRP] | |
| 26:13.0.1.1.1.0.17 | Other Limitations [SUBJGRP] | |
| 26:13.0.1.1.1.0.18 | Small Business Corporations and Their Shareholders [SUBJGRP] | |
| 26:13.0.1.1.1.0.19 | Section 1374 Before the Tax Reform Act of 1986 [SUBJGRP] | |
| 26:13.0.1.1.1.0.20 | Cooperatives and Their Patrons [SUBJGRP] | |
| 26:13.0.1.1.1.0.21 | Tax Treatment by Patrons of Patronage Dividends [SUBJGRP] | |
| 26:13.0.1.1.1.0.22 | Definitions; Special Rules [SUBJGRP] | |
| 26:13.0.1.1.1.0.23 | Empowerment Zone Employment Credit [SUBJGRP] | |
| 26:13.0.1.1.1.0.24 | Rules Relating to Individuals' Title 11 Cases [SUBJGRP] | |