U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3) > Subchapter P—Capital Gains and Losses (§§ 1201—1298) > PART III—GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (§§ 1221—1223)