Treatment of capital gains.
Treatment of capital losses.
General rules for determining capital gains and losses.
Special rules for determining capital gains and losses.
Special rules for bonds and other debt instruments.
Treatment of certain passive foreign investment companies.
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 Wednesday, February 6, 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.