Subchapter P. Capital Gains and Losses
- PART I [§ 1201 - § 1202] - TREATMENT OF CAPITAL GAINS
- PART II [§ 1211 - § 1212] - TREATMENT OF CAPITAL LOSSES
- PART III [§ 1221 - § 1223] - GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
- PART IV [§ 1231 - § 1260] - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
- PART V [§ 1271 - § 1288] - SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS
- PART VI [§ 1291 - § 1298] - TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES