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  • 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 Repealed.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 Repealed.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 Repealed.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 Repealed.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.

Footnote(s):

1 So in original. Does not conform to section catchline.

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(Last updated May 8, 2002)