Results from search of U.S. Tax Code

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The following 40 items were found:
PART III - GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
PART II - TREATMENT OF CAPITAL LOSSES
Subchapter P - Capital Gains and Losses
PART I - TREATMENT OF CAPITAL GAINS
Subpart D - Miscellaneous Provisions
Sec. 65. Ordinary loss defined
Sec. 1287. Denial of capital gain treatment for gains on certain obligations n
Sec. 64. Ordinary income defined
Sec. 1222. Other terms relating to capital gains and losses
Sec. 1241. Cancellation of lease or distributor's agreement
Subpart A - Contributions to a Partnership
PART III - SPECIAL RULES
Sec. 741. Recognition and character of gain or loss on sale or exchange
Sec. 708. Continuation of partnership
Sec. 1012. Basis of property - cost
Sec. 1211. Limitation on capital losses
Sec. 1013. Basis of property included in inventory
Sec. 266. Carrying charges
(Sec. 669. Repealed. Pub. L. 94-455, title VII, Sec. 701(d)(1), Oct. 4, 1976, 9
(Sec. 1018. Repealed. Pub. L. 96-589, Sec. 6(h)(1), Dec. 24, 1980, 94 Stat. 341
Sec. 1054. Certain stock of Federal National Mortgage Association
Subpart D - Treatment of Excess Distributions by Trusts
(Sec. 278. Repealed. Pub. L. 99-514, title VIII, Sec. 803(b)(6), Oct. 22, 1986,
Sec. 1234A. Gains or losses from certain terminations
Sec. 1242. Losses on small business investment company stock
Sec. 724. Character of gain or loss on contributed unrealized receivables, inv
Sec. 1221. Capital asset defined
Sec. 755. Rules for allocation of basis
Sec. 1257. Disposition of converted wetlands or highly erodible croplands
Sec. 118. Contributions to the capital of a corporation
(Sec. 1348. Repealed. Pub. L. 97-34, title I, Sec. 101(c)(1), Aug. 13, 1981, 95
PART V - CARRYOVERS
Sec. 180. Expenditures by farmers for fertilizer, etc.
(Sec. 4241 to 4243. Repealed. Pub. L. 89-44, title III, Sec. 301, June 21, 1
Sec. 1243. Loss of small business investment company
Sec. 1491. Imposition of tax
Sec. 709. Treatment of organization and syndication fees
Sec. 1249. Gain from certain sales or exchanges of patents, etc., to foreign co
Sec. 7201. Attempt to evade or defeat tax
Sec. 1011. Adjusted basis for determining gain or loss

by John Walker