General Rules for Determining Capital Gains and Losses
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.1221-1 Meaning of terms.
- § 1.1221-2 Hedging transactions.
- § 1.1221-3 Time and manner for electing capital asset treatment for certain…
- § 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.
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