Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 1002
[§1002. Repealed. Pub. L. 94–455, title XIX, §1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]
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Nearby sections (25 sections)
- 988 · Treatment of certain foreign currency transactions
- 989 · Other definitions and special rules
- 991 · Taxation of a domestic international sales corporation
- 992 · Requirements of a domestic international sales corporation
- 993 · Definitions and special rules
- 994 · Inter-company pricing rules
- 995 · Taxation of DISC income to shareholders
- 996 · Rules for allocation in the case of distributions and losses
- 997 · Special subchapter C rules
- 999 · Reports by taxpayers; determinations
- 1000 · [§1000. Reserved]
- 1001 · Determination of amount of and recognition of gain or loss
- 1002 · [§1002. Repealed. Pub. L. 94–455, title XIX, §1901(b)(28)(B)(i),…
- 1011 · Adjusted basis for determining gain or loss
- 1012 · Basis of property—cost
- 1013 · Basis of property included in inventory
- 1014 · Basis of property acquired from a decedent
- 1015 · Basis of property acquired by gifts and transfers in trust
- 1016 · Adjustments to basis
- 1017 · Discharge of indebtedness
- 1018 · [§1018. Repealed. Pub. L. 96–589, §6(h)(1), Dec. 24, 1980, 94…
- 1019 · Property on which lessee has made improvements
- 1020 · [§1020. Repealed. Pub. L. 94–455, title XIX, §1901(a)(125), Oct.…
- 1021 · Sale of annuities
- 1022 · [§1022. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17,…