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BloombergBloomberg
Comprehensive Tax Research. Practitioner to Practitioner.®
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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter P

Subchapter P — Capital Gains and Losses (Sections 1202 to 1298)

Part I — Treatment of Capital Gains (Section 1202)

Part II — Treatment of Capital Losses (Sections 1211 to 1212)

Part III — General Rules for Determining Capital Gains and Losses (Sections 1221 to 1223)

Part IV — Special Rules for Determining Capital Gains and Losses (Sections 1231 to 1260)

Part V — Special Rules for Bonds and Other Debt Instruments (Sections 1271 to 1288)

Part VI — Treatment of Certain Passive Foreign Investment Companies (Sections 1291 to 1298)

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