Article 10 provides rules for determining the value of an asset upon its disposal for tax purposes. In cases of exchange, the disposal value is the market value of the asset acquired on the date of exchange. If an asset is disposed of without consideration (as a gift) or for an amount lower than its market value, the prevailing market value on the date of disposal must be used for tax calculations. These rules prevent the artificial reduction of taxable gains through non-arm's length transactions or undervalued transfers between related or third parties.