Versions of U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part I - Determination of Amount of and Recognition of Gain or Loss on LawServer 2024 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part I – Determination of Amount of and Recognition of Gain or Loss 2023 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part I – Determination of Amount of and Recognition of Gain or Loss 2022 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part I – Determination of Amount of and Recognition of Gain or Loss 2021 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part I – Determination of Amount of and Recognition of Gain or Loss 2020 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part I – Determination of Amount of and Recognition of Gain or Loss 2018 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part I – Determination of Amount of and Recognition of Gain or Loss 2017 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part I – Determination of Amount of and Recognition of Gain or Loss 2015 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part I – Determination of Amount of and Recognition of Gain or Loss 2014 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part I – Determination of Amount of and Recognition of Gain or Loss 2013 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part I – Determination of Amount of and Recognition of Gain or Loss 2012 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part I – Determination of Amount of and Recognition of Gain or Loss 2010 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part I – Determination Of Amount Of And Recognition Of Gain Or Loss