### Question
How does Gain or Loss on Disposition of Property define partial disposition?


### Answer
Under *26 U.S.C. § 1016*, **partial disposition** is defined as:

> any disposition or cessation to which subsection (c)(2)(D), (h)(1)(B), or (i)(1)(B) of section 2032A applies

#### Citation:
  - *26 U.S.C. § 1016*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter O-Gain or Loss on Disposition of Property > PART II-BASIS RULES OF GENERAL APPLICATION**

