26 USC Part IV
SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
October 30, 2020
§
1231
Property used in the trade or business and involuntary conversions
§
1232 to 1232B
to 1232B. Repealed. Pub. L. 98–369, div. A, title I, §42(a)(1), July 18, 1984, 98 Stat. 556
§
1233
Gains and losses from short sales
§
1234
Options to buy or sell
§
1234A
Gains or losses from certain terminations
§
1234B
Gains or losses from securities futures contracts
§
1235
Sale or exchange of patents
§
1236
Dealers in securities
§
1237
Real property subdivided for sale
§
1238
Repealed. Pub. L. 101–508, title XI, §11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521
§
1239
Gain from sale of depreciable property between certain related taxpayers
§
1240
Repealed. Pub. L. 94–455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787
§
1241
Cancellation of lease or distributor's agreement
§
1242
Losses on small business investment company stock
§
1243
Loss of small business investment company
§
1244
Losses on small business stock
§
1245
Gain from dispositions of certain depreciable property
§
1246, 1247
1247. Repealed. Pub. L. 108–357, title IV, §413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506
§
1248
Gain from certain sales or exchanges of stock in certain foreign corporations
§
1249
Gain from certain sales or exchanges of patents, etc., to foreign corporations
§
1250
Gain from dispositions of certain depreciable realty
§
1251
Repealed. Pub. L. 98–369, div. A, title IV, §492(a), July 18, 1984, 98 Stat. 853
§
1252
Gain from disposition of farm land
§
1253
Transfers of franchises, trademarks, and trade names
§
1254
Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
§
1255
Gain from disposition of section 126 property
§
1256
Section 1256 contracts marked to market
§
1257
Disposition of converted wetlands or highly erodible croplands
§
1258
Recharacterization of gain from certain financial transactions
§
1259
Constructive sales treatment for appreciated financial positions
§
1260
Gains from constructive ownership transactions
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