TITLE 26 - US CODE - PART III - GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
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TITLE 26 - US CODE - PART III - GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
26 USC 1221 - Capital asset defined
26 USC 1222 - Other terms relating to capital gains and losses
26 USC 1223 - Holding period of property
‹ 26 USC 1212 - Capital loss carrybacks and carryovers
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26 USC 1221 - Capital asset defined ›
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