Subjgrp 10. General Rules for Determining Capital Gains and Losses

• § 1.1221-1 - Meaning of terms.
• § 1.1221-2 - Hedging transactions.
• § 1.1221-3 - Time and manner for electing capital asset treatment for certain self-created musical works.
• § 1.1222-1 - Other terms relating to capital gains and losses.
• § 1.1223-1 - Determination of period for which capital assets are held.
• § 1.1223-3 - Rules relating to the holding periods of partnership interests.