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PART III⁠—GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES — Front Matter

Chap.Sec.
1221.Capital asset defined.
1222.Other terms relating to capital gains and losses.
1223.Holding period of property.

Editorial Notes

Amendments

2018⁠—Pub. L. 115–141, div. U, title IV, § 401(a)(172), Mar. 23, 2018, 132 Stat. 1192, substituted “Other terms relating to capital gains and losses” for “Other items relating to capital gains and losses” in item 1222.