CHAPTER 1— NORMAL TAXES AND SURTAXES
Subchapter P— Capital Gains and Losses
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- PART I— TREATMENT OF CAPITAL GAINS
- PART II— TREATMENT OF CAPITAL LOSSES
- PART III— GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
- PART IV— SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
- PART V— SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS
- PART VI— TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES
Get a plain-English answer with a citation back to this text.
Ask AI about this code