IRS: Gain or Loss http://www.irs.gov/publications/p544/ch01.html#d0e592 bargain sale like kind transactions http://www.irs.gov/publications/p544/ch01.html#d0e236 http://www.irs.gov/publications/p544/ch01.html#d0e592 IRS.gov: Gain or Loss Abandonments, Foreclosures & Repossessions bargain sale IRS: Gain or Loss from Sales and Exchanges http://www.irs.gov/publications/p544/ch01.html#d0e175 bargain sales IRS: Gain or Loss: Transfers to Spouse IRS: Publication 544, Sales and Other Disposition of Assets