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the U.S. Code
2003 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter P - Capital Gains and Losses
PART IV - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
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- Sec. 1231 - Property used in the trade or business and involuntary conversions
- Secs. 1232 to 1232B - Repealed. Pub. L. 98-369, div. A, title I, §42(a)(1), July 18, 1984, 98 Stat. 556
- Sec. 1233 - Gains and losses from short sales
- Sec. 1234 - Options to buy or sell
- Sec. 1234A - Gains or losses from certain terminations
- Sec. 1234B - Gains or losses from securities futures contracts
- Sec. 1235 - Sale or exchange of patents
- Sec. 1236 - Dealers in securities
- Sec. 1237 - Real property subdivided for sale
- Sec. 1238 - Repealed. Pub. L. 101-508, title XI, §11801(a)(35), Nov. 5, 1990, 104 Stat. 1388-521
- Sec. 1239 - Gain from sale of depreciable property between certain related taxpayers
- Sec. 1240 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787
- Sec. 1241 - Cancellation of lease or distributor's agreement
- Sec. 1242 - Losses on small business investment company stock
- Sec. 1243 - Loss of small business investment company
- Sec. 1244 - Losses on small business stock
- Sec. 1245 - Gain from dispositions of certain depreciable property
- Sec. 1246 - Gain on foreign investment company stock
- Sec. 1247 - Election by foreign investment companies to distribute income currently
- Sec. 1248 - Gain from certain sales or exchanges of stock in certain foreign corporations
- Sec. 1249 - Gain from certain sales or exchanges of patents, etc., to foreign corporations
- Sec. 1250 - Gain from dispositions of certain depreciable realty
- Sec. 1251 - Repealed. Pub. L. 98-369, div. A, title IV, §492(a), July 18, 1984, 98 Stat. 853
- Sec. 1252 - Gain from disposition of farm land
- Sec. 1253 - Transfers of franchises, trademarks, and trade names
- Sec. 1254 - Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
- Sec. 1255 - Gain from disposition of section 126 property
- Sec. 1256 - Section 1256 contracts marked to market
- Sec. 1257 - Disposition of converted wetlands or highly erodible croplands
- Sec. 1258 - Recharacterization of gain from certain financial transactions
- Sec. 1259 - Constructive sales treatment for appreciated financial positions
- Sec. 1260 - Gains from constructive ownership transactions
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