Public Law 119-88 (05/04/2026)

Subchapter P Capital Gains and Losses

Browse 6 parts and 0 sections in Subchapter P Capital Gains and Losses of Title 26.

Browse parts

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