2016 US Code
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

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Table of Contents
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 Repealed.]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.
1239.Gain from sale of certain property between spouses or between an individual and a controlled corporation.1


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 Repealed.]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.
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.


Publication Title United States Code, 2012 Edition, Supplement 4, 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
Subchapter P - Capital Gains and Losses
- Table Of Contents
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
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