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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter P—Capital Gains and Losses (§§ 1201 ...
Subchapter P—Capital Gains and Losses (§§ 1201 – 1298)
PART I—TREATMENT OF CAPITAL GAINS (§§ 1201 – 1202)
PART II—TREATMENT OF CAPITAL LOSSES (§§ 1211 – 1212)
PART III—GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (§§ 1221 – 1223)
PART IV—SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (§§ 1231 – 1260)
PART V—SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS (§§ 1271 – 1288)
PART VI—TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES (§§ 1291 – 1298)