- PART I—TREATMENT OF CAPITAL GAINS (§§ 1201 – 1202)
- PART II—TREATMENT OF CAPITAL LOSSES (§§ 1211 – 1212)
- PART III—GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (§§ 1221 – 1223)
- PART IV—SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (§§ 1231 – 1260)
- PART V—SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS (§§ 1271 – 1288)
- PART VI—TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES (§§ 1291 – 1298)
Quick search by citation:
26 U.S. Code Subtitle A Chapter 1 Subchapter P - Capital Gains and Losses
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.