There Is a Newer Version of the U.S. Code
2011 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter P - Capital Gains and Losses (§§ 1201 - 1298)
View MetadataMetadata
| Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter P - Capital Gains and Losses |
| Contains | sections 1201 to 1298 |
| Date | 2011 |
| Laws in Effect as of Date | January 3, 2012 |
| Positive Law | No |
| Disposition | standard |
- Table Of Contents
- Front Matter
- Part I - TREATMENT OF CAPITAL GAINS (§§ 1201 - 1202)
- Part II - TREATMENT OF CAPITAL LOSSES (§§ 1211 - 1212)
- Part III - GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (§§ 1221 - 1223)
- Part IV - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (§§ 1231 - 1260)
- Table Of Contents
- Front Matter
- Section 1231 - Property used in the trade or business and involuntary conversions
- Section 1232 to 1232B - Repealed. Pub. L. 98-369, div. A, title I, §42(a)(1), July 18, 1984, 98 Stat. 556
- Section 1233 - Gains and losses from short sales
- Section 1234 - Options to buy or sell
- Section 1234A - Gains or losses from certain terminations
- Section 1234B - Gains or losses from securities futures contracts
- Section 1235 - Sale or exchange of patents
- Section 1236 - Dealers in securities
- Section 1237 - Real property subdivided for sale
- Section 1238 - Repealed. Pub. L. 101-508, title XI, §11801(a)(35), Nov. 5, 1990, 104 Stat. 1388-521
- Section 1239 - Gain from sale of depreciable property between certain related taxpayers
- Section 1240 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787
- Section 1241 - Cancellation of lease or distributor's agreement
- Section 1242 - Losses on small business investment company stock
- Section 1243 - Loss of small business investment company
- Section 1244 - Losses on small business stock
- Section 1245 - Gain from dispositions of certain depreciable property
- Section 1246, 1247 - Repealed. Pub. L. 108-357, title IV, §413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506
- Section 1248 - Gain from certain sales or exchanges of stock in certain foreign corporations
- Section 1249 - Gain from certain sales or exchanges of patents, etc., to foreign corporations
- Section 1250 - Gain from dispositions of certain depreciable realty
- Section 1251 - Repealed. Pub. L. 98-369, div. A, title IV, §492(a), July 18, 1984, 98 Stat. 853
- Section 1252 - Gain from disposition of farm land
- Section 1253 - Transfers of franchises, trademarks, and trade names
- Section 1254 - Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
- Section 1255 - Gain from disposition of section 126 property
- Section 1256 - Section 1256 contracts marked to market
- Section 1257 - Disposition of converted wetlands or highly erodible croplands
- Section 1258 - Recharacterization of gain from certain financial transactions
- Section 1259 - Constructive sales treatment for appreciated financial positions
- Section 1260 - Gains from constructive ownership transactions
- Part V - SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS (§§ 1271 - 1288)
- Part VI - TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES (§§ 1291 - 1298)
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
