---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schP"
level: "subchapter"
label: "Subchapter P"
heading: "Capital Gains and Losses"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schP"
sections_count: 60
---

# Subchapter P — Capital Gains and Losses

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes

## Contents

- [Part I — Treatment of Capital Gains](/usc/26/stA-ch1-schP-ptI.md)
- [Part II — Treatment of Capital Losses](/usc/26/stA-ch1-schP-ptII.md)
- [Part III — General Rules for Determining Capital Gains and Losses](/usc/26/stA-ch1-schP-ptIII.md)
- [Part IV — Special Rules for Determining Capital Gains and Losses](/usc/26/stA-ch1-schP-ptIV.md)
- [Part V — Special Rules for Bonds and Other Debt Instruments](/usc/26/stA-ch1-schP-ptV.md)
- [Part VI — Treatment of Certain Passive Foreign Investment Companies](/usc/26/stA-ch1-schP-ptVI.md)