Public Law 119-73 (01/23/2026)
Part IV Special Rules for Determining Capital Gains and Losses
Browse 0 units and 31 sections in Part IV Special Rules for Determining Capital Gains and Losses of Title 26.
Browse units
- No subordinate units are indexed for this unit.
Sections in Part IV
- § 1231 Property used in the trade or business and involuntary conversions
- § 1232 to 1232B Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]
- § 1233 Gains and losses from short sales
- § 1234 Options to buy or sell
- § 1234A Gains or losses from certain terminations
- § 1234B Gains or losses from securities futures contracts
- § 1235 Sale or exchange of patents
- § 1236 Dealers in securities
- § 1237 Real property subdivided for sale
- § 1238 Repealed. Pub. L. 101–508, title XI, § 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521]
- § 1239 Gain from sale of depreciable property between certain related taxpayers
- § 1240 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(139), Oct. 4, 1976, 90 Stat. 1787]
- § 1241 Cancellation of lease or distributor’s agreement
- § 1242 Losses on small business investment company stock
- § 1243 Loss of small business investment company
- § 1244 Losses on small business stock
- § 1245 Gain from dispositions of certain depreciable property
- § 1246, 1247 Repealed. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]
- § 1248 Gain from certain sales or exchanges of stock in certain foreign corporations
- § 1249 Gain from certain sales or exchanges of patents, etc., to foreign corporations
- § 1250 Gain from dispositions of certain depreciable realty
- § 1251 Repealed. Pub. L. 98–369, div. A, title IV, § 492(a), July 18, 1984, 98 Stat. 853]
- § 1252 Gain from disposition of farm land
- § 1253 Transfers of franchises, trademarks, and trade names
- § 1254 Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
- § 1255 Gain from disposition of section 126 property
- § 1256 Section 1256 contracts marked to market
- § 1257 Disposition of converted wetlands or highly erodible croplands
- § 1258 Recharacterization of gain from certain financial transactions
- § 1259 Constructive sales treatment for appreciated financial positions
- § 1260 Gains from constructive ownership transactions