Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. Code
/
TITLE 26 - INTERNAL REVENUE...
/
Subtitle A—Income Taxes (§§...
/
CHAPTER 1—NORMAL TAXES AND ...
/
Subchapter P—Capital Gains ...
/
PART IV—SPECIAL RULES FOR DETERMINING CAPITAL G...
PART IV—SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (§§ 1231 – 1260)
§ 1231. Property used in the trade or business and involuntary conversions
[§§ 1232 to 1232B. Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]
§ 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
§ 1236. Dealers in securities
§ 1237. Real property subdivided for sale
[§ 1238. Repealed. Pub. L. 101–508, title XI, § 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521]
§ 1239. Gain from sale of depreciable property between certain related taxpayers
[§ 1240. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(139), Oct. 4, 1976, 90 Stat. 1787]
§ 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 Repealed. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]
§ 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
[§ 1251. Repealed. Pub. L. 98–369, div. A, title IV, § 492(a), July 18, 1984, 98 Stat. 853]
§ 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
§ 1260. Gains from constructive ownership transactions