26 USC Subtitle A, CHAPTER 1, Subchapter P, PART III: Front Matter
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

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

PART III-GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

Sec.
1221.
Capital asset defined.
1222.
Other items relating to capital gains and losses.1

        

1223.
Holding period of property.

        

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