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Gain or Loss

Generally

IRC Section 1001
Ag. Handbook (pg. 45, 50)
see also "Sales, Type of" this index

From Sec. 126 Property

IRC Section 1255
Regs. 16A.1255
Ag. Handbook (pg. 60)

How Computed

Ag. Handbook (pg. 45)

When Reported

Ag. Handbook (pg. 45)
see also "Cutting as a Sale or Exchange" or "Disposal with a Retained Economic Interest" this index

Gifts, Basis of

see "Basis" this index

Gift to Charity

see "Charitable Contributions" this index

Growth, Accounting for

see "Basis" this index

 

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