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

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.

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§ 1231 Property used in the trade or business and involuntary conversions § 1232 to 1232B Repealed.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§ 1235 Sale or exchange of patents § 1236 Dealers in securities § 1237 Real property subdivided for sale § 1238 Repealed.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5, 1990, 104 Stat. 1388–521] § 1239 Gain from sale of depreciable property between certain related taxpayers § 1240 Repealed.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§ 1244 Losses on small business stock § 1245 Gain from dispositions of certain depreciable property § 1246, 1247 Repealed.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exchanges of patents, etc., to foreign corporations § 1250 Gain from dispositions of certain depreciable realty § 1251 Repealed.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