Title 26Part

Part IV—Special Rules for Determining Capital Gains and Losses

Contents

  1. § 1231. Property used in the trade or business and involuntary conversions
  2. [§§1232 to 1232B. Repealed. Pub. L. 98–369, div. A, title I, §42(a)(1), July 18, 1984, 98 Stat. 556]
  3. § 1233. Gains and losses from short sales
  4. § 1234. Options to buy or sell
  5. § 1234A. Gains or losses from certain terminations
  6. § 1234B. Gains or losses from securities futures contracts
  7. § 1235. Sale or exchange of patents
  8. § 1236. Dealers in securities
  9. § 1237. Real property subdivided for sale
  10. [§1238. Repealed. Pub. L. 101–508, title XI, §11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521]
  11. § 1239. Gain from sale of depreciable property between certain related taxpayers
  12. [§1240. Repealed. Pub. L. 94–455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787]
  13. § 1241. Cancellation of lease or distributor's agreement
  14. § 1242. Losses on small business investment company stock
  15. § 1243. Loss of small business investment company
  16. § 1244. Losses on small business stock
  17. § 1245. Gain from dispositions of certain depreciable property
  18. [§§1246, 1247. Repealed. Pub. L. 108–357, title IV, §413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]
  19. § 1248. Gain from certain sales or exchanges of stock in certain foreign corporations
  20. § 1249. Gain from certain sales or exchanges of patents, etc., to foreign corporations
  21. § 1250. Gain from dispositions of certain depreciable realty
  22. [§1251. Repealed. Pub. L. 98–369, div. A, title IV, §492(a), July 18, 1984, 98 Stat. 853]
  23. § 1252. Gain from disposition of farm land
  24. § 1253. Transfers of franchises, trademarks, and trade names
  25. § 1254. Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
  26. § 1255. Gain from disposition of section 126 property
  27. § 1256. Section 1256 contracts marked to market
  28. § 1257. Disposition of converted wetlands or highly erodible croplands
  29. § 1258. Recharacterization of gain from certain financial transactions
  30. § 1259. Constructive sales treatment for appreciated financial positions
  31. § 1260. Gains from constructive ownership transactions