Part IV — Special Rules for Determining Capital Gains and Losses
- §1231 Property used in the trade or business and involuntary conversions
- §1232...1232B Repealed.
- §1233 Gains and losses from short sales
- §1234 Options to buy or sell
- §1234A Gains or losses from certain terminations
- §1234B Gains or losses from securities futures contracts
- §1235 Sale or exchange of patents
- §1236 Dealers in securities
- §1237 Real property subdivided for sale
- §1238 Repealed.
- §1239 Gain from sale of depreciable property between certain related taxpayers
- §1240 Repealed.
- §1241 Cancellation of lease or distributor’s agreement
- §1242 Losses on small business investment company stock
- §1243 Loss of small business investment company
- §1244 Losses on small business stock
- §1245 Gain from dispositions of certain depreciable property
- §1246 Repealed.
- §1247 Repealed.
- §1248 Gain from certain sales or exchanges of stock in certain foreign corporations
- §1249 Gain from certain sales or exchanges of patents, etc., to foreign corporations
- §1250 Gain from dispositions of certain depreciable realty
- §1251 Repealed.
- §1252 Gain from disposition of farm land
- §1253 Transfers of franchises, trademarks, and trade names
- §1254 Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
- §1255 Gain from disposition of section 126 property
- §1256 Section 1256 contracts marked to market
- §1257 Disposition of converted wetlands or highly erodible croplands
- §1258 Recharacterization of gain from certain financial transactions
- §1259 Constructive sales treatment for appreciated financial positions
- §1260 Gains from constructive ownership transactions