TITLE 26 - US CODE - PART IV - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
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TITLE 26 - US CODE - PART IV - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
26 USC 1231 - Property used in the trade or business and involuntary conversions
1232 to 1232B. Repealed. Pub. L. 98369, div. A, title I, 42(a)(1), July 18, 1984, 98 Stat. 556]
26 USC 1233 - Gains and losses from short sales
26 USC 1234 - Options to buy or sell
26 USC 1234A - Gains or losses from certain terminations
26 USC 1234B - Gains or losses from securities futures contracts
26 USC 1235 - Sale or exchange of patents
26 USC 1236 - Dealers in securities
26 USC 1237 - Real property subdivided for sale
26 USC 1238 - Repealed. Pub. L. 101508, title XI, 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388521]
26 USC 1239 - Gain from sale of depreciable property between certain related taxpayers
26 USC 1240 - Repealed. Pub. L. 94455, title XIX, 1901(a)(139), Oct. 4, 1976, 90 Stat. 1787]
26 USC 1241 - Cancellation of lease or distributors agreement
26 USC 1242 - Losses on small business investment company stock
26 USC 1243 - Loss of small business investment company
26 USC 1244 - Losses on small business stock
26 USC 1245 - Gain from dispositions of certain depreciable property
1246, 1247. Repealed. Pub. L. 108357, title IV, 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]
26 USC 1248 - Gain from certain sales or exchanges of stock in certain foreign corporations
26 USC 1249 - Gain from certain sales or exchanges of patents, etc., to foreign corporations
26 USC 1250 - Gain from dispositions of certain depreciable realty
26 USC 1251 - Repealed. Pub. L. 98369, div. A, title IV, 492(a), July 18, 1984, 98 Stat. 853]
26 USC 1252 - Gain from disposition of farm land
26 USC 1253 - Transfers of franchises, trademarks, and trade names
26 USC 1254 - Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
26 USC 1255 - Gain from disposition of section 126 property
26 USC 1256 - Section 1256 contracts marked to market
26 USC 1257 - Disposition of converted wetlands or highly erodible croplands
26 USC 1258 - Recharacterization of gain from certain financial transactions
26 USC 1259 - Constructive sales treatment for appreciated financial positions
26 USC 1260 - Gains from constructive ownership transactions
‹ 26 USC 1223 - Holding period of property
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26 USC 1231 - Property used in the trade or business and involuntary conversions ›
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