View all text of Part III [§ 1221 - § 1223]
§ 1222. Other terms relating to capital gains and losses
For purposes of this subtitle—
(1) Short-term capital gain
(2) Short-term capital loss
(3) Long-term capital gain
(4) Long-term capital loss
(5) Net short-term capital gain
(6) Net short-term capital loss
(7) Net long-term capital gain
(8) Net long-term capital loss
(9) Capital gain net income
(10) Net capital loss
(11) Net capital gain
(Aug. 16, 1954, ch. 736, 68A Stat. 322; Pub. L. 88–272, title II, § 230(b), Feb. 26, 1964, 78 Stat. 100; Pub. L. 91–172, title V, §§ 511(a), 513(c), Dec. 30, 1969, 83 Stat. 635, 643; Pub. L. 94–455, title XIV, § 1402(a)(1), (2), (d), title XIX, § 1901(a)(136), Oct. 4, 1976, 90 Stat. 1731, 1733, 1787; Pub. L. 98–369, div. A, title X, § 1001(a), (e), July 18, 1984, 98 Stat. 1011, 1012; Pub. L. 111–325, title I, § 101(b)(2), Dec. 22, 2010, 124 Stat. 3538; Pub. L. 113–295, div. A, title II, § 221(a)(79), Dec. 19, 2014, 128 Stat. 4049.)