Part IV. SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
- § 1231 - Property used in the trade or business and involuntary conversions
- § 1232 to 1232B - Repealed.
- § 1233 - Gains and losses from short sales
- § 1234 - Options to buy or sell
- § 1234A - Gains or losses from certain terminations
- § 1234B - Gains or losses from securities futures contracts
- § 1235 - Sale or exchange of patents
- § 1236 - Dealers in securities
- § 1237 - Real property subdivided for sale
- § 1238 - Repealed.
- § 1239 - Gain from sale of depreciable property between certain related taxpayers
- § 1240 - Repealed.
- § 1241 - Cancellation of lease or distributor’s agreement
- § 1242 - Losses on small business investment company stock
- § 1243 - Loss of small business investment company
- § 1244 - Losses on small business stock
- § 1245 - Gain from dispositions of certain depreciable property
- § 1246, 1247 - Repealed.
- § 1248 - Gain from certain sales or exchanges of stock in certain foreign corporations
- § 1249 - Gain from certain sales or exchanges of patents, etc., to foreign corporations
- § 1250 - Gain from dispositions of certain depreciable realty
- § 1251 - Repealed.
- § 1252 - Gain from disposition of farm land
- § 1253 - Transfers of franchises, trademarks, and trade names
- § 1254 - Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
- § 1255 - Gain from disposition of section 126 property
- § 1256 - Section 1256 contracts marked to market
- § 1257 - Disposition of converted wetlands or highly erodible croplands
- § 1258 - Recharacterization of gain from certain financial transactions
- § 1259 - Constructive sales treatment for appreciated financial positions
- § 1260 - Gains from constructive ownership transactions