Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter O -- Gain or Loss on Disposition of Property Part III -- Common nontaxable exchanges (a) ...

(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) General rule. Taxable income shall be computed under the method of accounting on the basis of which the taxpayer regularly computes his income in keeping his books. (b) Exceptions. If no method of ...

(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 ...

Where a husband and wife enter into a written agreement relative to their marital and property rights and divorce occurs within the 3-year period beginning on the date 1 year before such agreement is ...

In the case of a distribution by a partnership to a partner other than in liquidation of a partner's interest, the adjusted basis to such partner of his interest in the partnership shall be reduced ...

(a) General rule. No gain or loss shall be recognized on the receipt by a corporation of property distributed in complete liquidation of another corporation. (b) Liquidations to which section applies.