26 U.S. Code Part III - GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

2018—Pub. L. 115–141, div. U, title IV, § 401(a)(172), Mar. 23, 2018, 132 Stat. 1192, substituted “Other terms relating to capital gains and losses” for “Other items relating to capital gains and losses” in item 1222.