US Code - Subchapter P: Capital gains and losses

Search US Code - Subchapter P: Capital gains and losses

  • 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
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Gain or loss on disposition of property
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Readjustment of tax between years and special limitations