26 USC Subtitle A, CHAPTER 1, Subchapter P, PART III: Front Matter
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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.