Subchapter P—Capital Gains and Losses (§§ 1201—1298)
- PART I—TREATMENT OF CAPITAL GAINS (§§ 1201—1202)
- PART II—TREATMENT OF CAPITAL LOSSES (§§ 1211—1212)
- PART III—GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (§§ 1221—1223)
- PART IV—SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (§§ 1231—1260)
- PART V—SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS (§§ 1271—1288)
- PART VI—TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES (§§ 1291—1298)