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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter P. Capital Gains and Losses |
| Part I. TREATMENT OF CAPITAL GAINS |
| Part II. TREATMENT OF CAPITAL LOSSES |
| Part III. GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES |
| Part IV. SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES |
| Part V. SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS |
| Part VI. TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES |
Miscellaneous
1986—Pub. L. 99–514, title XII, § 1235(g),
1984—Pub. L. 98–369, div. A, title I, § 42(b)(1),