United States Code · Part
Part IV — Special Rules For Determining Capital Gains And Losses
26 U.S.C. pt. ptIV
- § 1231 Property Used In The Trade Or Business And Involuntary Conversions
- § 1233 Gains And Losses From Short Sales
- § 1234 Options To Buy Or Sell
- § 1235 Sale Or Exchange Of Patents
- § 1236 Dealers In Securities
- § 1237 Real Property Subdivided For Sale
- § 1238 Repealed. Pub. L. 101–508, Title Xi, § 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521]
- § 1239 Gain From Sale Of Depreciable Property Between Certain Related Taxpayers
- § 1240 Repealed. Pub. L. 94–455, Title Xix, § 1901(a)(139), Oct. 4, 1976, 90 Stat. 1787]
- § 1241 Cancellation Of Lease Or Distributor’s Agreement
- § 1242 Losses On Small Business Investment Company Stock
- § 1243 Loss Of Small Business Investment Company
- § 1244 Losses On Small Business Stock
- § 1245 Gain From Dispositions Of Certain Depreciable Property
- § 1247 Repealed. Pub. L. 108–357, Title Iv, § 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]
- § 1248 Gain From Certain Sales Or Exchanges Of Stock In Certain Foreign Corporations
- § 1249 Gain From Certain Sales Or Exchanges Of Patents, Etc., To Foreign Corporations
- § 1250 Gain From Dispositions Of Certain Depreciable Realty
- § 1251 Repealed. Pub. L. 98–369, Div. A, Title Iv, § 492(a), July 18, 1984, 98 Stat. 853]
- § 1252 Gain From Disposition Of Farm Land
- § 1253 Transfers Of Franchises, Trademarks, And Trade Names
- § 1254 Gain From Disposition Of Interest In Oil, Gas, Geothermal, Or Other Mineral Properties
- § 1255 Gain From Disposition Of Section 126 Property
- § 1256 Section 1256 Contracts Marked To Market
- § 1257 Disposition Of Converted Wetlands Or Highly Erodible Croplands
- § 1258 Recharacterization Of Gain From Certain Financial Transactions
- § 1259 Constructive Sales Treatment For Appreciated Financial Positions
- § 1260 Gains From Constructive Ownership Transactions
- § 1232...1232B Repealed. Pub. L. 98–369, Div. A, Title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]
- § 1234A Gains Or Losses From Certain Terminations
- § 1234B Gains Or Losses From Securities Futures Contracts