There is a newer version of the US Code
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)
Part IV - Special Rules for Determining Capital Gains and Losses (Sections 1231 - 1260)
Table of Contents
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| 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 PART IV - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES - Table Of Contents |
| Date | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | standard |
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| Sec. | |
| 1231. | Property used in the trade or business and involuntary conversions. |
| [1232 to 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 Repealed.]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 | Repealed.]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 certain property between spouses or between an individual and a controlled corporation.1 |
| [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 | Repealed.]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, 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 Repealed.]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 | Repealed.]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 the disposition of farm land.1 |
| 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. |
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