26 USC Subtitle A, CHAPTER 1, Subchapter P, PART IV: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter P, PART IV: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter P-Capital Gains and LossesPART IV-SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
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PART IV-SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

Sec.
1231.
Property used in the trade or business and involuntary conversions.
[1232 to 1232B. Repealed.]
1233.
Gains and losses from short sales.
1234.
Options to buy or sell.
1234A.
Gains or losses from certain terminations.
1235.
Sale or exchange of patents.
1236.
Dealers in securities.
1237.
Real property subdivided for sale.
[1238.
Repealed.]
1239.
Gain from sale of certain property between spouses or between an individual and a controlled corporation.1

        

[1240.
Repealed.]
1241.
Cancellation of lease or distributor's agreement.
1242.
Losses on small business investment company stock.
1243.
Loss of small business investment company.
1244.
Losses on small business stock.
1245.
Gain from dispositions of certain depreciable property.
1246.
Gain on foreign investment company stock.
1247.
Election by foreign investment companies to distribute income currently.
1248.
Gain from certain sales or exchanges of stock in certain foreign corporations.
1249.
Gain from certain sales or exchanges of patents, etc., to foreign corporations.
1250.
Gain from dispositions of certain depreciable realty.
[1251.
Repealed.]
1252.
Gain from the disposition of farm land.1
1253.
Transfers of franchises, trademarks, and trade names.
1254.
Gain from disposition of interest in oil, gas, geothermal, or other mineral properties.
1255.
Gain from disposition of section 126 property.
1256.
Section 1256 contracts marked to market.
1257.
Disposition of converted wetlands or highly erodible croplands.
1258.
Recharacterization of gain from certain financial transactions.

        

Amendments

1993- Pub. L. 103–66, title XIII, §13206(a)(2), Aug. 10, 1993, 107 Stat. 465 , added item 1258.

1990- Pub. L. 101–508, title XI, §11801(b)(10), Nov. 5, 1990, 104 Stat. 1388–522 , struck out item 1238 "Amortization in excess of depreciation".

1988- Pub. L. 100–647, title I, §1018(u)(24), Nov. 10, 1988, 102 Stat. 3591 , substituted "geothermal, or other mineral properties" for "or geothermal property" in item 1254.

1986- Pub. L. 99–514, title IV, §403(b), Oct. 22, 1986, 100 Stat. 2222 , added item 1257.

1984- Pub. L. 98–369, div. A, title I, §§42(b)(2), 102(e)(6), title IV, §492(c), July 18, 1984, 98 Stat. 557 , 624, 854, struck out items 1232 "Bonds and other evidence of indebtedness", 1232A "Original issue discount", 1232B "Tax treatment of stripped bonds", 1251 "Gain from disposition of property used in farming where farm losses offset nonfarm income", and substituted "Section 1256 contracts" for "Regulated futures contracts" in item 1256.

1982- Pub. L. 97–248, title II, §§231(d), 232(c), Sept. 3, 1982, 96 Stat. 499 , 501, added items 1232A and 1232B.

1981- Pub. L. 97–34, title V, §§503(b), 507(b), Aug. 13, 1981, 95 Stat. 330 , 333, added items 1234A and 1256.

1978- Pub. L. 95–618, title IV, §402(c)(4), Nov. 9, 1978, 92 Stat. 3202 , substituted "oil, gas, or geothermal" for "oil or gas" in item 1254.

Pub. L. 95–600, title V, §543(c)(2), Nov. 6, 1978, 92 Stat. 2890 , added item 1255.

1976- Pub. L. 94–455, title II, §205(d), title XIX, §1901(b)(34), Oct. 4, 1976, 90 Stat. 1535 , 1802, added item 1254 and struck out item 1240 "Taxability to employee of termination payments".

1969- Pub. L. 91–172, title II, §§211(b)(7), 214(b), title V, §516(c)(2)(C), Dec. 30, 1969, 83 Stat. 570 , 573, 648, added items 1251 to 1253.

1964- Pub. L. 88–272, title II, §231(b)(7), Feb. 26, 1964, 78 Stat. 105 , added item 1250.

1962- Pub. L. 87–834, §§13(a)(2), 14(a)(2), 15(b), 16(b), Oct. 16, 1962, 76 Stat. 1033 , 1040, 1044, 1045, added items 1245–1249.

1958- Pub. L. 85–866, title I, §57(c)(3), title II, §202(c), Sept. 2, 1958, 72 Stat. 1646 , 1678, added items 1242–1244.

1 So in original. Does not conform to section catchline.