26 U.S. Code Chapter 1, Subchapter P - Capital Gains and Losses

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There are 4 Updates Pending. Select the tab below to view.
Part I. Treatment of capital gains. II. Treatment of capital losses. III. General rules for determining capital gains and losses. IV. Special rules for determining capital gains and losses. V. Special rules for bonds and other debt instruments. VI. Treatment of certain passive foreign investment companies.

1986—Pub. L. 99–514, title XII, § 1235(g),Oct. 22, 1986, 100 Stat. 2576, added item for part VI.
1984—Pub. L. 98–369, div. A, title I, § 42(b)(1),July 18, 1984, 98 Stat. 557, added item for part V.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 12022012112-240 [Sec.] 327(b)126 Stat. 2334
§ 1202nt new2012112-240 [Sec.] 327(d)126 Stat. 2334
§ 12022012112-240 [Sec.] 324(a), (b)126 Stat. 2333
§ 1202nt new2012112-240 [Sec.] 324(c)126 Stat. 2333


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