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
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PART III-GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

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.