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

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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