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2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter P - Capital Gains and Losses (Sections 1201 - 1298)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, 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 | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Part I - Treatment of Capital Gains (Sections 1201 - 1202)
- Part II - Treatment of Capital Losses (Sections 1211 - 1212)
- Part III - General Rules for Determining Capital Gains and Losses (Sections 1221 - 1223)
- Part IV - Special Rules for Determining Capital Gains and Losses (Sections 1231 - 1260)
- Table of Contents
- Front Matter
- 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- Secs. 1232 to 1232B - Repealed.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- Sec. 1238 - Repealed.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- Sec. 1240 - Repealed.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
- Secs. 1246, 1247 - Repealed. Pub. L. 108-357, title IV, §413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506
- 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
- Part V - Special Rules for Bonds and Other Debt Instruments (Sections 1271 - 1288)
- Part VI - Treatment of Certain Passive Foreign Investment Companies (Sections 1291 - 1298)
- Table of Contents
- Front Matter
- Subpart A - Interest on Tax Deferral (Sections 1291 - 1291)
- Subpart B - Treatment of Qualified Electing Funds (Sections 1293 - 1295)
- Subpart C - Election of Mark to Market for Marketable Stock (Sections 1296 - 1296)
- Subpart D - General Provisions (Sections 1297 - 1298)
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