Special 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
- § 1.1231-1 Gains and losses from the sale or exchange of certain property used in the…
- § 1.1231-2 Livestock held for draft, breeding, dairy, or sporting purposes.
- § 1.1232-1 Bonds and other evidences of indebtedness; scope of section.
- § 1.1232-2 [Reserved]
- § 1.1232-3 Gain upon sale or exchange of obligations issued at a discount after…
- § 1.1232-3A Inclusion as interest of original issue discount on certain obligations…
- § 1.1233-1 Gains and losses from short sales.
- § 1.1233-2 Hedging transactions.
- § 1.1234-1 Options to buy or sell.
- § 1.1234-2 Special rule for grantors of straddles applicable to certain options granted…
- § 1.1234-3 Special rules for the treatment of grantors of certain options granted after…
- § 1.1234-4 Hedging transactions.
- § 1.1235-1 Sale or exchange of patents.
- § 1.1235-2 Definition of terms.
- § 1.1236-1 Dealers in securities.
- § 1.1237-1 Real property subdivided for sale.
- § 1.1238-1 Amortization in excess of depreciation.
- § 1.1239-1 Gain from sale or exchange of depreciable property between certain related…
- § 1.1239-2 Gain from sale or exchange of depreciable property between certain related…
- § 1.1240-1 Capital gains treatment of certain termination payments.
- § 1.1241-1 Cancellation of lease or distributor's agreement.
- § 1.1242-1 Losses on small business investment company stock.
- § 1.1243-1 Loss of small business investment company.
- § 1.1244(a)-1 Loss on small business stock treated as ordinary loss.
- § 1.1244(b)-1 Annual limitation.
- § 1.1244(c)-1 Section 1244 stock defined.
- § 1.1244(c)-2 Small business corporation defined.
- § 1.1244(d)-1 Contributions of property having basis in excess of value.
- § 1.1244(d)-2 Increases in basis of section 1244 stock.
- § 1.1244(d)-3 Stock dividend, recapitalizations, changes in name, etc.
- § 1.1244(d)-4 Net operating loss deduction.
- § 1.1244(e)-1 Records to be kept.
- § 1.1245-1 General rule for treatment of gain from dispositions of certain depreciable…
- § 1.1245-2 Definition of recomputed basis.
- § 1.1245-3 Definition of section 1245 property.
- § 1.1245-4 Exceptions and limitations.
- § 1.1245-5 Adjustments to basis.
- § 1.1245-6 Relation of section 1245 to other sections.
- § 1.1248-1 Treatment of gain from certain sales or exchanges of stock in certain…
- § 1.1248-2 Earnings and profits attributable to a block of stock in simple cases.
- § 1.1248-3 Earnings and profits attributable to stock in complex cases.
- § 1.1248-4 Limitation on tax applicable to individuals.
- § 1.1248-5 Stock ownership requirements for less developed country corporations.
- § 1.1248-6 Sale or exchange of stock in certain domestic corporations.
- § 1.1248-7 Taxpayer to establish earnings and profits and foreign taxes.
- § 1.1248-8 Earnings and profits attributable to stock following certain non-recognition…
- § 1.1248(f)-1 Certain nonrecognition distributions.
- § 1.1248(f)-2 Exceptions for certain distributions and attribution rules.
- § 1.1248(f)-3 Reasonable cause and effective/applicability dates.
- § 1.1249-1 Gain from certain sales or exchanges of patents, etc., to foreign corporations.
- § 1.1250-1 Gain from dispositions of certain depreciable realty.
- § 1.1250-2 Additional depreciation defined.
- § 1.1250-3 Exceptions and limitations.
- § 1.1250-4 Holding period.
- § 1.1250-5 Property with two or more elements.
- § 1.1251-1 General rule for treatment of gain from disposition of property used in…
- § 1.1251-2 Excess deductions account.
- § 1.1251-3 Definitions relating to section 1251.
- § 1.1251-4 Exceptions and limitations.
- § 1.1252-1 General rule for treatment of gain from disposition of farm land.
- § 1.1252-2 Special rules.
- § 1.1254-0 Table of contents for section 1254 recapture rules.
- § 1.1254-1 Treatment of gain from disposition of natural resource recapture property.
- § 1.1254-2 Exceptions and limitations.
- § 1.1254-3 Section 1254 costs immediately after certain acquisitions.
- § 1.1254-4 Special rules for S corporations and their shareholders.
- § 1.1254-5 Special rules for partnerships and their partners.
- § 1.1254-6 Effective/applicability date.
- § 1.1256(e)-1 Identification of hedging transactions.
- § 1.1256(e)-2 Special rules for syndicates.
- § 1.1258-1 Netting rule for certain conversion transactions.
- § 1.1271-0 Original issue discount; effective date; table of contents.
- § 1.1271-1 Special rules applicable to amounts received on retirement, sale, or…
- § 1.1272-1 Current inclusion of OID in income.
- § 1.1272-2 Treatment of debt instruments purchased at a premium.
- § 1.1272-3 Election by a holder to treat all interest on a debt instrument as OID.
- § 1.1273-1 Definition of OID.
- § 1.1273-2 Determination of issue price and issue date.
- § 1.1274-1 Debt instruments to which section 1274 applies.
- § 1.1274-2 Issue price of debt instruments to which section 1274 applies.
- § 1.1274-3 Potentially abusive situations defined.
- § 1.1274-4 Test rate.
- § 1.1274-5 Assumptions.
- § 1.1274A-1 Special rules for certain transactions where stated principal amount does…
- § 1.1275-1 Definitions.
- § 1.1275-2 Special rules relating to debt instruments.
- § 1.1275-3 OID information reporting requirements.
- § 1.1275-4 Contingent payment debt instruments.
- § 1.1275-5 Variable rate debt instruments.
- § 1.1275-6 Integration of qualifying debt instruments.
- § 1.1275-7 Inflation-indexed debt instruments.
- § 1.1286-1 Tax treatment of certain stripped bonds and stripped coupons.
- § 1.1286-2 Stripped inflation-protected debt instruments.
- § 1.1287-1 Denial of capital gains treatment for gains on registration-required…
- § 1.1288-1 Adjustment of applicable Federal rate for tax-exempt obligations.
- § 1.1291-0 Treatment of shareholders of certain passive foreign investment companies;…
- § 1.1291-1 Taxation of U.S. persons that are shareholders of section 1291 funds.
- § 1.1291-9 Deemed dividend election.
- § 1.1291-10 Deemed sale election.
- § 1.1293-0 Table of contents.
- § 1.1293-1 Current taxation of income from qualified electing funds.
- § 1.1294-0 Table of contents.
- § 1.1294-1T Election to extend the time for payment of tax on undistributed earnings of…
- § 1.1295-0 Table of contents.
- § 1.1295-1 Qualified electing funds.
- § 1.1295-3 Retroactive elections.
- § 1.1296-1 Mark to market election for marketable stock.
- § 1.1296-2 Definition of marketable stock.
- § 1.1297-0 Table of contents.
- § 1.1297-1 Definition of passive foreign investment company.
- § 1.1297-2 Special rules regarding look-through subsidiaries and look-through…
- § 1.1297-3 Deemed sale or deemed dividend election by a U.S. person that is a…
- § 1.1297-4 Qualifying insurance corporation.
- § 1.1297-5 [Reserved]
- § 1.1297-6 Exception from the definition of passive income for active insurance income.
- § 1.1298-0 Passive foreign investment company—table of contents.
- § 1.1298-1 Section 1298(f) annual reporting requirements for United States persons that…
- § 1.1298-2 Rules for certain corporations changing businesses.
- § 1.1298-3 Deemed sale or deemed dividend election by a U.S. person that is a…
- § 1.1298-4 Rules for certain foreign corporations owning stock in 25-percent-owned…
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