United States Code · Subchapter
Subchapter P — Capital Gains And Losses
26 U.S.C. subch. schP
- 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