U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jun 26, 2022


GAIN OR LOSS ON DISPOSITION OF PROPERTY
DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
BASIS RULES OF GENERAL APPLICATION
COMMON NONTAXABLE EXCHANGES
SPECIAL RULES
§ 1.1055-4 - Basis of redeemable ground rent reserved or created in connection with transfers of real property before April 11, 1963.

CHANGES TO EFFECTUATE F.C.C. POLICY
EXCHANGES IN OBEDIENCE TO S.E.C. ORDERS
WASH SALES OF STOCK OR SECURITIES
TREATMENT OF CAPITAL LOSSES
GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
§ 1.1232-2 - [Reserved]
§ 1.1297-5 - [Reserved]

INCOME AVERAGING
READJUSTMENT OF TAX BETWEEN YEARS AND SPECIAL LIMITATIONS
INVOLUNTARY LIQUIDATION AND REPLACEMENT OF LIFO INVENTORIES
WAR LOSS RECOVERIES
CLAIM OF RIGHT
OTHER LIMITATIONS
SMALL BUSINESS CORPORATIONS AND THEIR SHAREHOLDERS
SECTION 1374 BEFORE THE TAX REFORM ACT OF 1986
COOPERATIVES AND THEIR PATRONS
TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS
DEFINITIONS; SPECIAL RULES
EMPOWERMENT ZONE EMPLOYMENT CREDIT
RULES RELATING TO INDIVIDUALS' TITLE 11 CASES
§ 1.1400Z2(e)-1 - [Reserved]