Public Law 119-73 (01/23/2026)
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
Sections in Subchapter P
- No sections are directly attached to this unit.