-
Sec.
1231. Property used in the trade or business and involuntary conversions.
-
Sec.
1232 to 1232B. Repealed.
-
Sec.
1233. Gains and losses from short sales.
-
Sec.
1234. Options to buy or sell.
-
Sec.
1234A. Gains or losses from certain terminations.
-
Sec.
1234B. Securities futures contracts.1
-
Sec.
1235. Sale or exchange of patents.
-
Sec.
1236. Dealers in securities.
-
Sec.
1237. Real property subdivided for sale.
-
Sec.
1238. Repealed.
-
Sec.
1239. Gain from sale of certain property between spouses or between an individual and a controlled corporation.1
-
Sec.
1240. Repealed.
-
Sec.
1241. Cancellation of lease or distributor's agreement.
-
Sec.
1242. Losses on small business investment company stock.
-
Sec.
1243. Loss of small business investment company.
-
Sec.
1244. Losses on small business stock.
-
Sec.
1245. Gain from dispositions of certain depreciable property.
-
Sec.
1246. Gain on foreign investment company stock.
-
Sec.
1247. Election by foreign investment companies to distribute income currently.
-
Sec.
1248. Gain from certain sales or exchanges of stock in certain foreign corporations.
-
Sec.
1249. Gain from certain sales or exchanges of patents, etc., to foreign corporations.
-
Sec.
1250. Gain from dispositions of certain depreciable realty.
-
Sec.
1251. Repealed.
-
Sec.
1252. Gain from the disposition of farm land.1
-
Sec.
1253. Transfers of franchises, trademarks, and trade names.
-
Sec.
1254. Gain from disposition of interest in oil, gas, geothermal, or other mineral properties.
-
Sec.
1255. Gain from disposition of section 126 property.
-
Sec.
1256. Section 1256 contracts marked to market.
-
Sec.
1257. Disposition of converted wetlands or highly erodible croplands.
-
Sec.
1258. Recharacterization of gain from certain financial transactions.
-
Sec.
1259. Constructive sales treatment for appreciated financial positions.
-
Sec.
1260. Gains from constructive ownership transactions.
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