| Vol. |
Part |
Sections |
Section |
Subject |
Citation |
| 11 |
1 |
1.1001 to 1.1400 |
1.1221-1 |
Meaning of terms |
26CFR1.1221-1 |
| |
|
|
1.1231-1 |
Gains and losses from the sale or exchange of certainproperty used in the trade or business. |
26CFR1.1231-1 |
| |
|
|
1.1245-1 |
General rule for treatment of gain from dispositions of certain depreciable property |
26CFR1.1245-1 |
| |
|
|
1.1245-2 |
Definition of recomputed basis |
26CFR1.1245-2 |
| |
|
|
1.1245-3 |
Definition of section 1245 property |
26CFR1.1245-3 |
| |
|
|
1.1245-4 |
Gain of Loss on Disposition of Property - Exceptions andLimitations |
26CFR1.1245-4 |
| |
|
|
1.1245-5 |
Adjustments to basis |
26CFR1.1245-5 |
| |
|
|
1.1245-6 |
Relation of section 1245 to other sections |
26CFR1.1245-6 |
| |
|
|
1.1301-1 |
Averaging of Farm Income |
26CFR1.1301-1 |