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  2. Nonrecognition provisions - Wikipedia

    en.wikipedia.org/wiki/Nonrecognition_provisions

    According to section 1001(c) of the Internal Revenue Code (IRC § 1001(c)), all realized gains and losses must be recognized "except as otherwise provided in this subtitle." [1] While the general rule of recognition applies in most cases, there are actually several exceptions located throughout the Internal Revenue Code. [2]

  3. Recognition (tax) - Wikipedia

    en.wikipedia.org/wiki/Recognition_(tax)

    Internal Revenue Code section 1001(c) [1] provides that gains and losses, if realized, are also recognized unless otherwise provided in the Code. This default rule has several exceptions, called "nonrecognition" rules, which are scattered throughout the Code.

  4. Amount realized - Wikipedia

    en.wikipedia.org/wiki/Amount_realized

    Amount realized, in US federal income tax law, is defined by section 1001(b) of Internal Revenue Code. It is one of two variables in the formula used to compute gains and losses to determine gross income for income tax purposes. The excess of the amount realized over the adjusted basis is the amount of realized gain (if positive) or realized ...

  5. Commissioner v. Tufts - Wikipedia

    en.wikipedia.org/wiki/Commissioner_v._Tufts

    The Court began by noting that all gains or losses on the disposition of property must be realized, under section 1001(a) of the Internal Revenue Code. [2] The definition for “amount realized,” found in 1001(b), states “the amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair ...

  6. Like-kind exchange - Wikipedia

    en.wikipedia.org/wiki/Like-kind_exchange

    A like-kind exchange is a type of "non-recognition provision". According to section 1001(c) of the Internal Revenue Code, all realized gains and losses must be recognized "except as otherwise provided in this subtitle". A like-kind exchange is one of the qualified exceptions, serving as the proto-typical "non-recognition provision".

  7. Internal Revenue Code - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code

    The text of the Internal Revenue Code as published in title 26 of the U.S. Code is virtually identical to the Internal Revenue Code as published in the various volumes of the United States Statutes at Large. [3] Of the 50 enacted titles, the Internal Revenue Code is the only volume that has been published in the form of a separate code.

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  9. Casualty loss - Wikipedia

    en.wikipedia.org/wiki/Casualty_loss

    Under Internal Revenue Code Section 1001(c) all realized losses are deductible except as otherwise not allowed in the Code. For individuals, deductions are mainly limited by Internal Revenue Code Section 165 (c).

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    related to: internal revenue code section 1001