SPECIAL 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. SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

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Section
1231

Property used in the trade or business and involuntary conversions

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
1239

Gain from sale of depreciable property between certain related taxpayers

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
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
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