26 CFR Topic
General Rules for Determining Capital Gains and Losses
June 25, 2020
§
1.1221-1
Meaning of terms
§
1.1221-2
Hedging transactions
§
1.1221-3
Time and manner for electing capital asset treatment for certain self-created musical works
§
1.1222-1
Other terms relating to capital gains and losses
§
1.1223-1
Determination of period for which capital assets are held
§
1.1223-3
Rules relating to the holding periods of partnership interests
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