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/ United States Code / Title 26 — Internal Revenue Code / Subtitle A — Income Taxes / Chapter 1 — Normal Taxes and Surtaxes / Subchapter P — Capital Gains and Losses

‹ Subch. OGain or Loss on Disposition of Property Subch. QReadjustment of Tax Between Years and Special Limitations ›

Subchapter P — Capital Gains and Losses

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Pt. I Treatment of Capital Gains §§1201 to 1202
Pt. II Treatment of Capital Losses §§1211 to 1212
Pt. III General Rules for Determining Capital Gains and Losses §§1221 to 1223
Pt. IV Special Rules for Determining Capital Gains and Losses §§1231 to 1260
Pt. V Special Rules for Bonds and Other Debt Instruments §§1271 to 1288
Pt. VI Treatment of Certain Passive Foreign Investment Companies §§1291 to 1298

‹ Subch. OGain or Loss on Disposition of Property Subch. QReadjustment of Tax Between Years and Special Limitations ›

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