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| 26:13.0.1.1 | SUBCHAP A
| SUBCHAPTER A - INCOME TAX (CONTINUED) | |
| 26:13.0.1.1.1 | PART 1
| PART 1 - INCOME TAXES (CONTINUED) | |
| 26:13.0.1.1.1.0.1 | SUBJGRP 1
| GAIN OR LOSS ON DISPOSITION OF PROPERTY | |
| 26:13.0.1.1.1.0.2 | SUBJGRP 2
| Determination of Amount of and Recognition of Gain or Loss | |
| 26:13.0.1.1.1.0.3 | SUBJGRP 3
| Basis Rules of General Application | |
| 26:13.0.1.1.1.0.4 | SUBJGRP 4
| Common Nontaxable Exchanges | |
| 26:13.0.1.1.1.0.5 | SUBJGRP 5
| Special Rules | |
| 26:13.0.1.1.1.0.6 | SUBJGRP 6
| Changes To Effectuate F.C.C. Policy | |
| 26:13.0.1.1.1.0.7 | SUBJGRP 7
| Exchanges in Obedience to S.E.C. Orders | |
| 26:13.0.1.1.1.0.8 | SUBJGRP 8
| Wash Sales of Stock or Securities | |
| 26:13.0.1.1.1.0.9 | SUBJGRP 9
| Treatment of Capital Losses | |
| 26:13.0.1.1.1.0.10 | SUBJGRP 10
| General Rules for Determining Capital Gains and Losses | |
| 26:13.0.1.1.1.0.11 | SUBJGRP 11
| Special Rules for Determining Capital Gains and Losses | |
| 26:13.0.1.1.1.0.12 | SUBJGRP 12
| Income Averaging | |
| 26:13.0.1.1.1.0.13 | SUBJGRP 13
| Readjustment of Tax Between Years and Special Limitations | |
| 26:13.0.1.1.1.0.14 | SUBJGRP 14
| Involuntary Liquidation and Replacement of Lifo Inventories | |
| 26:13.0.1.1.1.0.15 | SUBJGRP 15
| War Loss Recoveries | |
| 26:13.0.1.1.1.0.16 | SUBJGRP 16
| Claim of Right | |
| 26:13.0.1.1.1.0.17 | SUBJGRP 17
| Other Limitations | |
| 26:13.0.1.1.1.0.18 | SUBJGRP 18
| Small Business Corporations and Their Shareholders | |
| 26:13.0.1.1.1.0.19 | SUBJGRP 19
| Section 1374 Before the Tax Reform Act of 1986 | |
| 26:13.0.1.1.1.0.20 | SUBJGRP 20
| Cooperatives and Their Patrons | |
| 26:13.0.1.1.1.0.21 | SUBJGRP 21
| Tax Treatment by Patrons of Patronage Dividends | |
| 26:13.0.1.1.1.0.22 | SUBJGRP 22
| Definitions; Special Rules | |
| 26:13.0.1.1.1.0.23 | SUBJGRP 23
| Empowerment Zone Employment Credit | |
| 26:13.0.1.1.1.0.24 | SUBJGRP 24
| Rules Relating to Individuals' Title 11 Cases | |