PART IV—SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (§§ 1231—1260)
- § 1231. Property used in the trade or business and involuntary conversions
- [§§ 1232 to 1232B. Repealed.]
- § 1233. Gains and losses from short sales
- § 1234. Options to buy or sell
- § 1234A. Gains or losses from certain terminations
- § 1234B. Gains or losses from securities futures contracts
- § 1235. Sale or exchange of patents
- § 1236. Dealers in securities
- § 1237. Real property subdivided for sale
- [§ 1238. Repealed.]
- § 1239. Gain from sale of depreciable property between certain related taxpayers
- [§ 1240. Repealed.]
- § 1241. Cancellation of lease or distributor’s agreement
- § 1242. Losses on small business investment company stock
- § 1243. Loss of small business investment company
- § 1244. Losses on small business stock
- § 1245. Gain from dispositions of certain depreciable property
- [§§ 1246, 1247. Repealed.]
- § 1248. Gain from certain sales or exchanges of stock in certain foreign corporations
- § 1249. Gain from certain sales or exchanges of patents, etc., to foreign corporations
- § 1250. Gain from dispositions of certain depreciable realty
- [§ 1251. Repealed.]
- § 1252. Gain from disposition of farm land
- § 1253. Transfers of franchises, trademarks, and trade names
- § 1254. Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
- § 1255. Gain from disposition of section 126 property
- § 1256. Section 1256 contracts marked to market
- § 1257. Disposition of converted wetlands or highly erodible croplands
- § 1258. Recharacterization of gain from certain financial transactions
- § 1259. Constructive sales treatment for appreciated financial positions
- § 1260. Gains from constructive ownership transactions