US Code - Part IV: Special rules for determining capital gains and losses

Search US Code - Part IV: Special rules for determining capital gains and losses

• Section 1231 Property used in the trade or business and involuntary conversions
• Section 1232 TO 1232B Repealed. Pub. L. 98-369, div. A, title I, Sec. 42(a)(1), July 18, 1984, 98 Stat. 556]
• Section 1233 Gains and losses from short sales
• Section 1234 Options to buy or sell
• Section 1234A Gains or losses from certain terminations
• Section 1234B Gains or losses from securities futures contracts
• Section 1235 Sale or exchange of patents
• Section 1236 Dealers in securities
• Section 1237 Real property subdivided for sale
• Section 1238 Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388-521]
• Section 1239 Gain from sale of depreciable property between certain related taxpayers
• Section 1240 Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(139), Oct. 4, 1976, 90 Stat. 1787]
• Section 1241 Cancellation of lease or distributor's agreement
• Section 1242 Losses on small business investment company stock
• Section 1243 Loss of small business investment company
• Section 1244 Losses on small business stock
• Section 1245 Gain from dispositions of certain depreciable property
• Section 1246, 1247 Repealed. Pub. L. 108-357, title IV, Sec. 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]
• Section 1248 Gain from certain sales or exchanges of stock in certain foreign corporations
• Section 1249 Gain from certain sales or exchanges of patents, etc., to foreign corporations
• Section 1250 Gain from dispositions of certain depreciable realty
• Section 1251 Repealed. Pub. L. 98-369, div. A, title IV, Sec. 492(a), July 18, 1984, 98 Stat. 853]
• Section 1252 Gain from disposition of farm land
• Section 1253 Transfers of franchises, trademarks, and trade names
• Section 1254 Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
• Section 1255 Gain from disposition of section 126 property
• Section 1256 Section 1256 contracts marked to market
• Section 1257 Disposition of converted wetlands or highly erodible croplands
• Section 1258 Recharacterization of gain from certain financial transactions
• Section 1259 Constructive sales treatment for appreciated financial positions
• Section 1260 Gains from constructive ownership transactions