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MCP
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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter P — Capital Gains and Losses
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Part III — General Rules for Determining Capital Gains and Losses
‹
Pt. II
Treatment of Capital Losses
Pt. IV
Special Rules for Determining Capital Gains and Losses
›
Part III — General Rules for Determining Capital Gains and Losses
Search Part III full text →
§1221
Capital asset defined
§1222
Other terms relating to capital gains and losses
§1223
Holding period of property
‹
Pt. II
Treatment of Capital Losses
Pt. IV
Special Rules for Determining Capital Gains and Losses
›
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