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Index  » Subtitle A  » Chapter 1  » Subchapter P

Subtitle A. Income Taxes (§§ 1-1564)


Subchapter P. Capital Gains and Losses

Current through February 18, 2024 (Pub. L. 118-39)

The following list shows all sections of subchapter P (Capital Gains and Losses) of chapter 1 (NORMAL TAXES AND SURTAXES) of subtitle A (Income Taxes (§§ 1-1564)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.

SectionSection Title
I.R.C. 1201Repealed. Pub. L. 115–97, title I, §13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096
I.R.C. 1202Partial exclusion for gain from certain small business stock
I.R.C. 1211Limitation on capital losses
I.R.C. 1212Capital loss carrybacks and carryovers
I.R.C. 1221Capital asset defined
I.R.C. 1222Other terms relating to capital gains and losses
I.R.C. 1223Holding period of property
I.R.C. 1231Property used in the trade or business and involuntary conversions
I.R.C. 1232 to 1232BRepealed. Pub. L. 98–369, div. A, title I, §42(a)(1), July 18, 1984, 98 Stat. 556
I.R.C. 1233Gains and losses from short sales
I.R.C. 1234Options to buy or sell
I.R.C. 1234AGains or losses from certain terminations
I.R.C. 1234BGains or losses from securities futures contracts
I.R.C. 1235Sale or exchange of patents
I.R.C. 1236Dealers in securities
I.R.C. 1237Real property subdivided for sale
I.R.C. 1238Repealed. Pub. L. 101–508, title XI, §11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521
I.R.C. 1239Gain from sale of depreciable property between certain related taxpayers
I.R.C. 1240Repealed. Pub. L. 94–455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787
I.R.C. 1241Cancellation of lease or distributor's agreement
I.R.C. 1242Losses on small business investment company stock
I.R.C. 1243Loss of small business investment company
I.R.C. 1244Losses on small business stock
I.R.C. 1245Gain from dispositions of certain depreciable property
I.R.C. 1246, 1247Repealed. Pub. L. 108–357, title IV, §413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506
I.R.C. 1248Gain from certain sales or exchanges of stock in certain foreign corporations
I.R.C. 1249Gain from certain sales or exchanges of patents, etc., to foreign corporations
I.R.C. 1250Gain from dispositions of certain depreciable realty
I.R.C. 1251Repealed. Pub. L. 98–369, div. A, title IV, §492(a), July 18, 1984, 98 Stat. 853
I.R.C. 1252Gain from disposition of farm land
I.R.C. 1253Transfers of franchises, trademarks, and trade names
I.R.C. 1254Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
I.R.C. 1255Gain from disposition of section 126 property
I.R.C. 1256Section 1256 contracts marked to market
I.R.C. 1257Disposition of converted wetlands or highly erodible croplands
I.R.C. 1258Recharacterization of gain from certain financial transactions
I.R.C. 1259Constructive sales treatment for appreciated financial positions
I.R.C. 1260Gains from constructive ownership transactions
I.R.C. 1271Treatment of amounts received on retirement or sale or exchange of debt instruments
I.R.C. 1272Current inclusion in income of original issue discount
I.R.C. 1273Determination of amount of original issue discount
I.R.C. 1274Determination of issue price in the case of certain debt instruments issued for property
I.R.C. 1274ASpecial rules for certain transactions where stated principal amount does not exceed $2,800,000
I.R.C. 1275Other definitions and special rules
I.R.C. 1276Disposition gain representing accrued market discount treated as ordinary income
I.R.C. 1277Deferral of interest deduction allocable to accrued market discount
I.R.C. 1278Definitions and special rules
I.R.C. 1281Current inclusion in income of discount on certain short-term obligations
I.R.C. 1282Deferral of interest deduction allocable to accrued discount
I.R.C. 1283Definitions and special rules
I.R.C. 1286Tax treatment of stripped bonds
I.R.C. 1287Denial of capital gain treatment for gains on certain obligations not in registered form
I.R.C. 1288Treatment of original issue discount on tax-exempt obligations
I.R.C. 1291Interest on tax deferral
I.R.C. 1293Current taxation of income from qualified electing funds
I.R.C. 1294Election to extend time for payment of tax on undistributed earnings
I.R.C. 1295Qualified electing fund
I.R.C. 1296Election of mark to market for marketable stock
I.R.C. 1297Passive foreign investment company
I.R.C. 1298Special rules

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.