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Treasury Regulations · 26 CFR Part 1

Determination of Amount of and Recognition of Gain or Loss (§§ 1.1001-1 to 1.1002-1)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.1001-1 Computation of gain or loss.
  2. § 1.1001-2 Discharge of liabilities.
  3. § 1.1001-3 Modifications of debt instruments.
  4. § 1.1001-4 Modifications of certain derivative contracts.
  5. § 1.1001-5 European Monetary Union (conversion to the euro).
  6. § 1.1001-6 Transition from certain interbank offered rates.
  7. § 1.1001-7 Computation of gain or loss for digital assets.
  8. § 1.1002-1 Sales or exchanges.