Structure US Code
Title 26— INTERNAL REVENUE CODE
CHAPTER 1— NORMAL TAXES AND SURTAXES
Subchapter P— Capital Gains and Losses
PART IV— SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
§ 1231. Property used in the trade or business and involuntary conversions
[§§ 1232 to 1232B. Repealed. , , ]
§ 1233. Gains and losses from short sales
§ 1234. Options to buy or sell
§ 1234A. Gains or losses from certain terminations
§ 1234B. Gains or losses from securities futures contracts
§ 1235. Sale or exchange of patents
§ 1237. Real property subdivided for sale
§ 1239. Gain from sale of depreciable property between certain related taxpayers
§ 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
[§§ 1246, 1247. Repealed. , (3), , ]
§ 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
§ 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