Menu
Tax Notes logo

Determination of Amount of and Recognition of Gain or Loss

Authority: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805, unless otherwise noted.

Section 1.1001-6 also issued under 26 U.S.C. 148(i), 26 U.S.C. 988(d), 26 U.S.C. 1275(d), and 26 U.S.C. 7701(l).

Section 1.1017-1 also issued under 26 U.S.C. 1017.

Section 1.1036-1 also issued under 26 U.S.C. 351(g)(4).

Section 1.1059(e)-1 also issued under 26 U.S.C. 1059(e)(1) and (e)(2).

Section 1.1060-1 also issued under 26 U.S.C. 1060.

Section 1.1061-0 added under 26 U.S.C. 1061(f).
Section 1.1061-1 added under 26 U.S.C. 1061(f).
Section 1.1061-2 added under 26 U.S.C. 1061(f).
Section 1.1061-3 added under 26 U.S.C. 1(h)(9) and 1061(f).
Section 1.1061-4 added under 26 U.S.C. 1061(f).
Section 1.1061-5 added under 26 U.S.C. 1061(f).
Section 1.1061-6 added under 26 U.S.C. 1061(f).

Sections 1.1092(b)-1T and 1.1092(b)-2T also issued under 26 U.S.C. 1092(b)(1).

Section 1.1092(b)-4T also issued under 26 U.S.C. 1092(b)(2).

Section 1.1092(b)-6 also issued under 26 U.S.C. 1092(b)(1).

Section 1.1092(b)-6 also issued under 26 U.S.C. 1092(b)(2).

Section 1.1092(c)-1 also issued under 26 U.S.C. 1092(c)(4)(H).

Section 1.1092(c)-2 also issued under 26 U.S.C. 1092(c)(4)(H).

Section 1.1092(c)-3 also issued under 26 U.S.C. 1092(c)(4)(H).

Section 1.1092(c)-4 also issued under 26 U.S.C. 1092(c)(4)(H).

Section 1.1092(d)-1 also issued under 26 U.S.C. 1092(b)(1).

Section 1.1092(d)-2 also issued under 26 U.S.C. 1092(d)(3)(B).

Section 1.1202-2 is also issued under 26 U.S.C. 1202(k).

Section 1.1221-2 also issued under 26 U.S.C. 1221(b)(2)(A)(iii), (b)(2)(B), and (b)(3); 1502 and 6001.

Section 1.1221-2T also issued under 26 U.S.C. 1502.

Section 1.1244(e)-1 also issued under 26 U.S.C. 1244(e).

Sections 1.1248-1(a)(1), (4), and (5) also issued under 26 U.S.C. 1248(a) and (c)(1) and (2).

Section 1.1248-1 also issued under 26 U.S.C. 1248(a).

Section 1.1248-6 also issued under 26 U.S.C. 1248(e).

Section 1.1248-8 also issued under 26 U.S.C. 1248(a) and (c)(1) and (2).

Section 1.1248-8(b)(2)(iv) also issued under 26 U.S.C. 367(b), 1248(a), (c), and (f).

Section 1.1248(f)-1 also issued under 26 U.S.C. 367(b) and 1248(f).

Section 1.1248(f)-2 also issued under 26 U.S.C. 367(b) and 1248(f).

Section 1.1248(f)-3 also issued under 26 U.S.C. 367(b) and 1248(f).

Section 1.1254-1 also issued under 26 U.S.C. 1254(b).

Section 1.1254-2 also issued under 26 U.S.C. 1254(b).

Section 1.1254-3 also issued under 26 U.S.C. 1254(b).

Section 1.1254-4 also issued under 26 U.S.C. 1254(b).

Section 1.1254-5 also issued under 26 U.S.C. 1254(b).

Section 1.1254-6 also issued under 26 U.S.C. 1254(b).

Section 1.1271-1 also issued under 26 U.S.C. 1275(d).

Section 1.1272-1 also issued under 26 U.S.C. 1275(d).

Section 1.1272-2 also issued under 26 U.S.C. 1275(d).

Section 1.1272-3 also issued under 26 U.S.C. 1275(d).

Section 1.1273-1 also issued under 26 U.S.C. 1275(d).

Section 1.1273-2 also issued under 26 U.S.C. 1275(d).

Section 1.1274-1 also issued under 26 U.S.C. 1275(d).

Section 1.1274-2 also issued under 26 U.S.C. 1275(d).

Section 1.1274-3 also issued under 26 U.S.C. 1275(d).

Section 1.1274-4 also issued under 26 U.S.C. 1275(d).

Section 1.1274-5 also issued under 26 U.S.C. 1275(d).

Section 1.1274A-1 also issued under 26 U.S.C. 1274A(e) and 26 U.S.C. 1275(d).

Section 1.1275-1 also issued under 26 U.S.C. 1275(d).

Section 1.1275-2 also issued under 26 U.S.C. 1275(d).

Section 1.1275-3 also issued under 26 U.S.C. 1275(d).

Section 1.1275-4 also issued under 26 U.S.C. 1275(d).

Section 1.1275-5 also issued under 26 U.S.C. 1275(d).

Section 1.1275-6 also issued under 26 U.S.C. 1275(d).

Section 1.1275-7 also issued under 26 U.S.C. 1275(d).

Section 1.1286-1 also issued under 26 U.S.C. 1275(d) and 1286(f).

Section 1.1286-2 also issued under 26 U.S.C. 1286(f).

Section 1.1287-1 also issued under 26 U.S.C. 165(j)(3).

Section 1.1288-1 also issued under 26 U.S.C. 1288(b).

Section 1.1291-1 also issued under 26 U.S.C. 1291.

Sections 1.1291-1, 1.1291-9, and 1.1298-1 also issued under 26 U.S.C. 1298(a) and (g).

Section 1.1291-9 also issued under 26 U.S.C. 1291(d)(2).

Section 1.1291-10 also issued under 26 U.S.C. 1291(d)(2).

Section 1.1293-1 also issued under 26 U.S.C. 1293.

Section 1.1294-1T also issued under 26 U.S.C. 1294.

Section 1.1295-1 also issued under 26 U.S.C. 1295.

Section 1.1295-3 also issued under 26 U.S.C. 1295.

Section 1.1296-1 also issued under 26 U.S.C. 1296(g) and 26 U.S.C. 1298(f).

Section 1.1296(e)-1 also issued under 26 U.S.C. 1296(e).

Section 1.1297-1 also issued under 26 U.S.C. 1298(g).
Section 1.1297-2 also issued under 26 U.S.C. 1298(g).

Section 1.1297-3T also issued under 26 U.S.C. 1297(b)(1).

Section 1.1297-4 also issued under 26 U.S.C. 1297(b)(2)(B) and 1298(g).
Section 1.1297-5 also issued under 26 U.S.C. 1297(b)(2)(B) and 1298(g).
Section 1.1297-6 also issued under 26 U.S.C. 1297(b)(2)(B) and 1298(g).

Section 1.1298-1 also issued under 26 U.S.C. 1298(f).

Section 1.1298-1T also issued under 26 U.S.C. 1298(f) and (g).

Section 1.1298-2 also issued under 26 U.S.C. 1298(b)(3) and (g).
Section 1.1298-4 also issued under 26 U.S.C. 1298(g).

Section 1.1301-1 also issued under 26 U.S.C. 1301(c).

Section 1.1301-1T also issued under 26 U.S.C. 1301(c).

Sections 1.1361-1(j)(6), (10) and (11) also issued under 26 U.S.C. 1361(d)(2)(B)(iii).

Section 1.1361-1(l) also issued under 26 U.S.C. 1361(c)(5)(C).

Sections 1.1362-1, 1.1362-2, 1.1362-3, 1.1362-4, 1.1362-5, 1.1362-6, 1.1362-7, and 1.1363-1 also issued under 26 U.S.C. 1377.

Section 1.1363-2 also issued under 26 U.S.C. 337(d).

Section 1.1368-1(f) and (g) also issued under 26 U.S.C. 1377(c).

Section 1.1368-2(b) also issued under 26 U.S.C. 1368(c).

Section 1.1374-1 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1374-2 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1374-3 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1374-4 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1374-5 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1374-6 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1374-7 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1374-8 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1374-9 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1374-8T also issued under 26 U.S.C. 337(d) and 1374(e).

Section 1.1374-10T also issued under 26 U.S.C. 337(d) and 1374(e).

Section 1.1374-10 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1377-1 also issued under 26 U.S.C. 1377(a)(2) and (c).

Section 1.1394-1 also issued under 26 U.S.C. 1397D.

Section 1.1396-1 also issued under 26 U.S.C. 1397D.

Section 1.1397E-1 also issued under 26 U.S.C. 1397E.

Section 1.1398-3 also issued under 26 U.S.C. 1398(g).

Source: T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

Authority amended by T.D. 8431, 57 FR 40319-40323, Sept. 3, 1992; T.D. 8449, 57 FR 55445-55457, Nov. 25, 1992; T.D. 8463, 57 FR 61811-61813, Dec. 29, 1992; T.D. 8493, 58 FR 54037-54041, Oct. 20, 1993; T.D. 8508, 59 FR 105, Jan. 3, 1994; T.D. 8517, 59 FR 4799-4831, Feb. 2, 1994; T.D. 8518, 59 FR 4831-4832, Feb. 2, 1994, T.D. 8555, 59 FR 36360-36367, July 18, 1994; T.D. 8579, 59 FR 66458-66471, Dec. 27, 1994; T.D. 8586, 60 FR 2497-2509, Jan. 10, 1995; T.D. 8590, 60 FR 14636-14641, Mar. 20, 1995; T.D. 8594, 60 FR 20898-20899, Apr. 28, 1995; T.D. 8600, 60 FR 37578-37589, July 21, 1995; T.D. 8653, 61 FR 517-522, Jan. 8, 1996; T.D. 8655, 61 FR 515-517, Jan. 8, 1996; T.D. 8673, 61 FR 27258-27263, May 31, 1996; T.D. 8674, 61 FR 30133-30160, June 14, 1996; T.D. 8696, 61 FR 66454-66458, Dec. 23, 1996; T.D. 8701, 61 FR 68149-68155, Dec. 27, 1996; T.D. 8709, 62 FR 615-621, Jan. 6, 1997; T.D. 8724, 62 FR 38027-38028, July 16, 1997; T.D. 8747, 62 FR 67726-67728, Dec. 30, 1997; T.D. 8749, 62 FR 68165-68167, Dec. 31, 1997; T.D. 8750, 63 FR 6-24, Jan. 1, 1998; T.D. 8755, 63 FR 671-673, Jan. 7, 1998; T.D. 8754, 63 FR 1054-1059, Jan. 8, 1998; T.D. 8787, 63 FR 56559-56565, Oct. 22 1998; T.D. 8836, 64 FR 45874-45877, Aug. 23, 1999; T.D. 8838, 64 FR 48545-48547, Sept. 7, 1999; T.D. 8840, 64 FR 60342-60343, Nov. 5, 1999; T.D. 8858, 65 FR 61235-1265, Jan. 7, 2000; T.D. 8866, 65 FR 3812-3814, Jan. 25, 2000; T.D. 8867, 65 FR 3817-3820, Jan. 25, 2000; T.D. 8870, 65 FR 5777-5781, Feb. 7, 2000; corrected at 65 FR 16319, Mar. 28, 2000; amended by T.D. 8903, 65 FR 57732-57734, Sept. 26, 2000; T.D. 8904, 65 FR 58650-58652, Oct. 2, 2000; T.D. 8934, 66 FR 2811-2817, Jan. 12, 2001; T.D. 8940, 66 FR 9925-9957, Feb. 13, 2001; T.D. 8972, 67 FR 817-822, Jan. 8, 2002; T.D. 8985, 67 FR 12863-12871, Mar. 20, 2002; T.D. 8990, 67 FR 20896-20901, Apr. 29, 2002; T.D. 9030, 67 FR 78358-78367, Dec. 24, 2002; T.D. 9123, 69 FR 24071-24078, May 3, 2004; T.D. 9170, 69 FR 76612-76614, Dec. 22, 2004; T.D. 9210, 70 FR 39920-39923, July 12, 2005; T.D. 9264, 71 FR 30591-30608, May 30, 2006; T.D. 9345, 72 FR 41442-41450, July 30, 2007; T.D. 9358, 72 FR 51703-51706, Sept. 11, 2007; T.D. 9417, 73 FR 42522-42526, July 22, 2008; T.D. 9495, 75 FR 44901-44907, July 30, 2010; T.D. 9561, 76 FR 75781-75782, Dec. 5, 2011; T.D. 9609, 78 FR 666-668, Jan. 4, 2013; T.D. 9614, 78 FR 17023-17052, Mar. 19, 2013; T.D. 9627, 78 FR 46807-46809, Aug. 2, 2013; T.D. 9635, 78 FR 54568-54569, Sept. 5, 2013; T.D. 9650, 78 FR 79602-79613, Dec. 31, 2013; T.D. 9678, 79 FR 41886-41889, July 18, 2014; T.D. 9691, 79 FR 51090-51091, Aug. 27, 2014; T.D. 9763, 81 FR 24482-24484, Apr. 26, 2016; T.D. 9806, 81 FR 95459-95470, Dec. 28, 2016; corrected at 85 FR 26848, May 6, 2020; amended by T.D. 9936, 86 FR 4516-4579, Jan. 15, 2021; T.D. 9945, 86 FR 5452-5494, Jan. 19, 2021; T.D. 9961, 87 FR 166-182, Jan. 4, 2022.

Copy RID