Part I — Determination of Amount of and recognition of gain or loss (Section 1001)
Part II — Basis Rules of General Application (Sections 1011 to 1023)
Part III — Common Nontaxable Exchanges (Sections 1031 to 1045)
Part IV — Special Rules (Sections 1052 to 1062)
Part V — Changes to Effectuate F.C.C. Policy (Section 1071) [Repealed]
Part VI — Exchanges in Obedience to S.E.C. Orders (Sections 1081 to 1083) [Repealed]
Part VII — Wash Sales; Straddles (Sections 1091 to 1092)
Part VIII — Distributions Pursuant to Bank Holding Company Act (Sections 1101 to 1103) [Repealed]