Tax Research > Internal Revenue Code > Subchapter P: Capital gains and losses
Title 26 Internal Revenue Code
Subtitle A : Income Taxes
Chapter 1 : Normal Taxes and Surtaxes
Subchapter P : Capital gains and losses
| Part | Subpart | Section Title | Section(s) |
| I | |||
| Alternative tax for corporations | Section 1201 | ||
| 50-percent exclusion for gain from certain small businessstock | Section 1202 | ||
| II | |||
| Limitation on capital losses | Section 1211 | ||
| Capital loss carrybacks and carryovers | Section 1212 | ||
| III | |||
| Capital asset defined | Section 1221 | ||
| Other terms relating to capital gains and losses | Section 1222 | ||
| Holding period of property | Section 1223 | ||
| IV | |||
| Property used in the trade or business and involuntaryconversions | Section 1231 | ||
| Gains and losses from short sales | Section 1233 | ||
| Options to buy or sell | Section 1234 | ||
| Gain from dispositions of certain depreciable property | Section 1245 | ||
| Gain from dispositions of certain depreciable realty | Section 1250 | ||
| Gain from disposition of farm land | Section 1252 | ||
| Gain from disposition of section 126 property | Section 1255 |