TourAxiom/US Federal/Statutes/Title 26/§ 469/(e)/(1)/(A)/(ii)Official sourcecitegain or loss not derived in the ordinary course of a trade or business which is attributable to the disposition of property—(I)#producing income of a type described in clause (i), or(II)#held for investment.← 26 U.S.C. § 469(e)(1)(A)(i)
