disposition
Defined in 6 dictionaries — U.S. Code, Cyclopedic (1922), Black's (1910), Kinney (1893), Black's (1891), Bouvier (1839)
United States Code
26 U.S.C. § 424 — for purposes of this part (2 versions over time)
Except as provided in paragraphs (2), (3), and (4), for purposes of this part, the term “disposition” includes a sale, exchange, gift, or a transfer of legal title, but does not include—
(A) a transfer from a decedent to an estate or a transfer by bequest or inheritance;
(B) an exchange to which section 354, 355, 356, or 1036 (or so much of section 1031 as relates to section 1036) applies; or
(C) a mere pledge or hypothecation.
26 U.S.C. § 4978B — for purposes of this section
The term “disposition” includes any distribution.
26 U.S.C. § 4978 — for purposes of this section
The term “disposition” includes any distribution.
26 U.S.C. § 904 — for purposes of this chapter
For purposes of this subsection, the term “disposition” includes a sale, exchange, distribution, or gift of property whether or not gain or loss is recognized on the transfer.
The Cyclopedic Law Dictionary
Walter A. Shumaker and George Foster Longsdorf; ed. James C. Cahill · 1922
In Scotch law. A deed of alienation by which a right to property is conveyed. Bell, Diet.
Black's Law Dictionary
Henry Campbell Black, M.A. · 1910
A Law Dictionary and Glossary
George C. Kinney · 1893
In Scots law. A deed of
A Dictionary of Law
Henry Campbell Black · 1891
In Scotch law. A deed of alienation by which a right to property is conveyed. Bell.
A Law Dictionary, Adapted to the Constitution and Laws of the United States
John Bouvier · 1839
French law. This word has several acceptations; sometimes it signifies the effective marks of the will of some person; and at others the instrument containing those marks. The dispositions of man make the dispositions of the law to cease, for example, when a man bequeaths his estate, the disposition he makes of it, renders the legal disposition of it if he had died intestate, to cease.