26 CFR Topic
Special Rules for Determining Capital Gains and Losses
June 25, 2020
§
1.1248(f)-1
Certain nonrecognition distributions
§
1.1248(f)-2
Exceptions for certain distributions and attribution rules
§
1.1248(f)-3
Reasonable cause and effective/applicability dates
§
1.1298-1
Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company
§
1.1298-3
Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC
§
1.1244(d)-2
Increases in basis of section 1244 stock
§
1.1238-1
Amortization in excess of depreciation
§
1.1239-1
Gain from sale or exchange of depreciable property between certain related taxpayers after October 4, 1976
§
1.1244(d)-3
Stock dividend, recapitalizations, changes in name, etc
§
1.1244(d)-1
Contributions of property having basis in excess of value
§
1.1248-7
Taxpayer to establish earnings and profits and foreign taxes
§
1.1248-8
Earnings and profits attributable to stock following certain non-recognition transactions
§
1.1231-1
Gains and losses from the sale or exchange of certain property used in the trade or business
§
1.1231-2
Livestock held for draft, breeding, dairy, or sporting purposes
§
1.1232-1
Bonds and other evidences of indebtedness; scope of section
§
1.1232-2
[Reserved]
§
1.1232-3
Gain upon sale or exchange of obligations issued at a discount after December 31, 1954
§
1.1232-3A
Inclusion as interest of original issue discount on certain obligations issued after May 27, 1969
§
1.1233-1
Gains and losses from short sales
§
1.1233-2
Hedging transactions
§
1.1234-1
Options to buy or sell
§
1.1234-2
Special rule for grantors of straddles applicable to certain options granted on or before September 1, 1976
§
1.1234-3
Special rules for the treatment of grantors of certain options granted after September 1, 1976
§
1.1234-4
Hedging transactions
§
1.1235-1
Sale or exchange of patents
§
1.1235-2
Definition of terms
§
1.1236-1
Dealers in securities
§
1.1237-1
Real property subdivided for sale
§
1.1239-2
Gain from sale or exchange of depreciable property between certain related taxpayers on or before October 4, 1976
§
1.1240-1
Capital gains treatment of certain termination payments
§
1.1241-1
Cancellation of lease or distributor's agreement
§
1.1242-1
Losses on small business investment company stock
§
1.1243-1
Loss of small business investment company
§
1.1244(a)-1
Loss on small business stock treated as ordinary loss
§
1.1244(b)-1
Annual limitation
§
1.1244(c)-1
Section 1244 stock defined
§
1.1244(c)-2
Small business corporation defined
§
1.1244(d)-4
Net operating loss deduction
§
1.1244(e)-1
Records to be kept
§
1.1245-1
General rule for treatment of gain from dispositions of certain depreciable property
§
1.1245-2
Definition of recomputed basis
§
1.1245-3
Definition of section 1245 property
§
1.1245-4
Exceptions and limitations
§
1.1245-5
Adjustments to basis
§
1.1245-6
Relation of section 1245 to other sections
§
1.1248-1
Treatment of gain from certain sales or exchanges of stock in certain foreign corporations
§
1.1248-2
Earnings and profits attributable to a block of stock in simple cases
§
1.1248-3
Earnings and profits attributable to stock in complex cases
§
1.1248-4
Limitation on tax applicable to individuals
§
1.1248-5
Stock ownership requirements for less developed country corporations
§
1.1248-6
Sale or exchange of stock in certain domestic corporations
§
1.1249-1
Gain from certain sales or exchanges of patents, etc., to foreign corporations
§
1.1250-1
Gain from dispositions of certain depreciable realty
§
1.1250-2
Additional depreciation defined
§
1.1250-3
Exceptions and limitations
§
1.1250-4
Holding period
§
1.1250-5
Property with two or more elements
§
1.1251-1
General rule for treatment of gain from disposition of property used in farming where farm losses offset nonfarm income
§
1.1251-2
Excess deductions account
§
1.1251-3
Definitions relating to section 1251
§
1.1251-4
Exceptions and limitations
§
1.1252-1
General rule for treatment of gain from disposition of farm land
§
1.1252-2
Special rules
§
1.1254-0
Table of contents for section 1254 recapture rules
§
1.1254-1
Treatment of gain from disposition of natural resource recapture property
§
1.1254-2
Exceptions and limitations
§
1.1254-3
Section 1254 costs immediately after certain acquisitions
§
1.1254-4
Special rules for S corporations and their shareholders
§
1.1254-5
Special rules for partnerships and their partners
§
1.1254-6
Effective/applicability date
§
1.1256(e)-1
Identification of hedging transactions
§
1.1258-1
Netting rule for certain conversion transactions
§
1.1271-0
Original issue discount; effective date; table of contents
§
1.1271-1
Special rules applicable to amounts received on retirement, sale, or exchange of debt instruments
§
1.1272-1
Current inclusion of OID in income
§
1.1272-2
Treatment of debt instruments purchased at a premium
§
1.1272-3
Election by a holder to treat all interest on a debt instrument as OID
§
1.1273-1
Definition of OID
§
1.1273-2
Determination of issue price and issue date
§
1.1274-1
Debt instruments to which section 1274 applies
§
1.1274-2
Issue price of debt instruments to which section 1274 applies
§
1.1274-3
Potentially abusive situations defined
§
1.1274-4
Test rate
§
1.1274-5
Assumptions
§
1.1274A-1
Special rules for certain transactions where stated principal amount does not exceed $2,800,000
§
1.1275-1
Definitions
§
1.1275-2
Special rules relating to debt instruments
§
1.1275-3
OID information reporting requirements
§
1.1275-4
Contingent payment debt instruments
§
1.1275-5
Variable rate debt instruments
§
1.1275-6
Integration of qualifying debt instruments
§
1.1275-7
Inflation-indexed debt instruments
§
1.1286-1
Tax treatment of certain stripped bonds and stripped coupons
§
1.1286-2
Stripped inflation-protected debt instruments
§
1.1287-1
Denial of capital gains treatment for gains on registration-required obligations not in registered form
§
1.1288-1
Adjustment of applicable Federal rate for tax-exempt obligations
§
1.1291-0
Treatment of shareholders of certain passive foreign investment companies; table of contents
§
1.1291-1
Taxation of U.S. persons that are shareholders of section 1291 funds
§
1.1291-9
Deemed dividend election
§
1.1291-10
Deemed sale election
§
1.1293-0
Table of contents
§
1.1293-1
Current taxation of income from qualified electing funds
§
1.1294-0
Table of contents
§
1.1294-1T
Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund (temporary)
§
1.1295-0
Table of contents
§
1.1295-1
Qualified electing funds
§
1.1295-3
Retroactive elections
§
1.1296-1
Mark to market election for marketable stock
§
1.1296-2
Definition of marketable stock
§
1.1297-0
Table of contents
§
1.1297-3
Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC
§
1.1298-0
Passive foreign investment company—table of contents
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