DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
- Section 1.1001-1 - [Effective 9/9/2024] Computation of gain or loss
- Section 1.1001-1 - [Effective until 9/9/2024] Computation of gain or loss
- Section 1.1001-2 - Discharge of liabilities
- Section 1.1001-3 - Modifications of debt instruments
- Section 1.1001-4 - Modifications of certain derivative contracts
- Section 1.1001-5 - European Monetary Union (conversion to the euro)
- Section 1.1001-6 - Transition from certain interbank offered rates
- Section 1.1001-7 - [Effective 9/9/2024] Computation of gain or loss for digital assets
- Section 1.1002-1 - Sales or exchanges