---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schP/ptI"
level: "part"
label: "Part I"
heading: "Treatment of Capital Gains"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schP-ptI"
sections_count: 2
---

# Part I — Treatment of Capital Gains

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

## Sections

- [§1201. Repealed.](/usc/26/1201.md)
- [§1202. Partial exclusion for gain from certain small business stock](/usc/26/1202.md)