(1) Treatment as ordinary income or loss. (A) In general. Except as otherwise provided in this section, any foreign currency gain or loss attributable to a section 988 transaction shall be computed ...

(i) $10,000 for the 1st taxable year in the recovery period, (ii) $16,000 for the 2nd taxable year in the recovery period, (iii) $9,600 for the 3rd taxable year in the recovery period, and (iv) $5,760 ...

(a) General rule. If any amount of tax imposed by this title (whether required to be shown on a return, or to be paid by stamp or by some other method) is not paid on or before the last date ...

(1) In general. No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or ...

(a) Definition of surviving spouse. (1) In general. For purposes of section 1, the term "surviving spouse" means a taxpayer-- (A) whose spouse died during either of his two taxable years immediately ...