26 USC tA - Capital Gains and Losses

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U.S Code last checked for updates: May 14, 2025

All TitlesTitle 26Subtitle AChapter 1Subchapter P

Part I [§ 1201 - § 1202] - TREATMENT OF CAPITAL GAINS

Part II [§ 1211 - § 1212] - TREATMENT OF CAPITAL LOSSES

Part III [§ 1221 - § 1223] - GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

Part IV [§ 1231 - § 1260] - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

Part V [§ 1271 - § 1288] - SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS

Part VI [§ 1291 - § 1298] - TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES

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