U.S. CODE
Rulings
AD/CVD
Notices
HTSUS
U.S. Code
Regs
More
Ports
About
Updates
Apps
Larger font
Smaller font
SEARCH
Toggle Dropdown
Search US Code
Search Leg. Notes
Sort by Rank
Titles Ascending
Titles Descending
10 per page
25 Result/page
50 Result/page
U.S Code last checked for updates: May 15, 2025
All Titles
Title 26
Subtitle A
Chapter 1
Subchapter P
Part III
§ 1221. Capital asset defined
§ 1222. Other terms relating to capital gains and losses
§ 1223. Holding period of property
.list_box li,p,.cm-search-info,.cm-search-detail,.abt span,.expand-collapse_top
Get the CustomsMobile app!