Title 26Subchapter

Subchapter P—Capital Gains and Losses

Contents

  1. Part I—Treatment of Capital Gains
  2. Part II—Treatment of Capital Losses
  3. Part III—General Rules for Determining Capital Gains and Losses
  4. Part IV—Special Rules for Determining Capital Gains and Losses
  5. Part V—Special Rules for Bonds and Other Debt Instruments
  6. Part VI—Treatment of Certain Passive Foreign Investment Companies