C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—INCOME TAX › PART 1—INCOME TAXES

26 C.F.R. § 1.861-6

Sale of real property

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Gross income from sources within the United States includes gain, computed under the provisions of section 1001 and the regulations thereunder, derived from the sale or other disposition of real property located in the United States. For the treatment of capital gains and losses, see subchapter P (section 1201 and following), chapter 1 of the Code, and the regulations thereunder.

Notes of Decisions
Cited in 1 case, 1996–1996 · leading case: Coca-Cola Co. v. Comm'r, 106 T.C. 1 (Tax Ct. 1996).
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Coca-Cola Co. v. Comm'r, 106 T.C. 1 (Tax Ct. 1996). · cites it 2× “possessions, and consequently, we find that Q&A-12 is not inconsistent with *52 any stated congressional intent.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.