1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter P - Capital Gains and Losses
  6. Part IV - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
  7. 26 USC § 1232 to 1232B
26 USC § 1232 to 1232B
to 1232B. Repealed. Pub. L. 98–369, div. A, title I, §42(a)(1), July 18, 1984, 98 Stat. 556]
through Public Law 119-27, except Public Law 119-21
USC
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§ 1231 Property used in the trade or business and involuntary conversions
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§ 1233 Gains and losses from short sales

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