There Is a Newer Version
of
this Subchapter
2018 U.S. Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter P - Capital Gains and Losses
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter P - Capital Gains and Losses |
| sections 1201 to 1298 |
| 2018 |
| January 14, 2019 |
| No |
| 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)
- 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)
Disclaimer: These codes may not be the most recent version. United States 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 state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
