1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. 26 USC Subchapter P
26 USC Subchapter P
Capital Gains and Losses
October 30, 2020
Part
I
TREATMENT OF CAPITAL GAINS
Part
II
TREATMENT OF CAPITAL LOSSES
Part
III
GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
Part
IV
SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
Part
V
SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS
Part
VI
TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES
Previous
Subchapter O Gain or Loss on Disposition of Property
Next
Subchapter Q Readjustment of Tax Between Years and Special Limitations

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