GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Capital Gains and Losses
  7. GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

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Section
1221

Capital asset defined

Section
1222

Other terms relating to capital gains and losses

Section
1223

Holding period of property