USC Subchapter P

USC Subchapter P
in effect

Contents

section1221. Capital asset definedsection1222. Other terms relating to capital gains and lossessection1223. Holding period of propertysection1211. Limitation on capital lossessection1212. Capital loss carrybacks and carryoverssection1202. Partial exclusion for gain from certain small business stocksection1231. Property used in the trade or business and involuntary conversionssection1233. Gains and losses from short salessection1234. Options to buy or sellsection1234A. Gains or losses from certain terminationssection1234B. Gains or losses from securities futures contractssection1235. Sale or exchange of patentssection1236. Dealers in securitiessection1237. Real property subdivided for salesection1239. Gain from sale of depreciable property between certain related taxpayerssection1241. Cancellation of lease or distributor’s agreementsection1242. Losses on small business investment company stocksection1243. Loss of small business investment companysection1244. Losses on small business stocksection1245. Gain from dispositions of certain depreciable propertysection1248. Gain from certain sales or exchanges of stock in certain foreign corporationssection1249. Gain from certain sales or exchanges of patents, etc., to foreign corporationssection1250. Gain from dispositions of certain depreciable realtysection1252. Gain from disposition of farm landsection1253. Transfers of franchises, trademarks, and trade namessection1254. Gain from disposition of interest in oil, gas, geothermal, or other mineral propertiessection1255. Gain from disposition of section 126 propertysection1256. Section 1256 contracts marked to marketsection1257. Disposition of converted wetlands or highly erodible croplandssection1258. Recharacterization of gain from certain financial transactionssection1259. Constructive sales treatment for appreciated financial positionssection1260. Gains from constructive ownership transactionssubpartA. USC Subpart AsubpartB. USC Subpart BsubpartC. USC Subpart CsubpartD. USC Subpart DsubpartA. USC Subpart AsubpartB. USC Subpart BsubpartC. USC Subpart CsubpartD. USC Subpart D