Tag: Capital Gains

  • 26-U.S.C.-1239

    26-U.S.C.-1239 §1239 – Gain From Sale of Depreciable Property Between Certain Related Taxpayers Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part IV > Section 1239 Details Reference: Section 1239 Legend: §1239 – Gain From Sale of Depreciable Property Between Certain Related Taxpayers USCode Year: 2013 Provision Content (a) Treatment of gain as ordinary income In the case of a…

  • 26-U.S.C.-1276

    26-U.S.C.-1276 §1276 – Disposition Gain Representing Accrued Market Discount Treated As Ordinary Income Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part V > Subpart B > Section 1276 Details Reference: Section 1276 Legend: §1276 – Disposition Gain Representing Accrued Market Discount Treated As Ordinary Income USCode Year: 2013 Provision Content (a) Ordinary income (1) In general Except as otherwise provided in…

  • 26-U.S.C.-1233

    26-U.S.C.-1233 §1233 – Gains and Losses From Short Sales Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part IV > Section 1233 Details Reference: Section 1233 Legend: §1233 – Gains and Losses From Short Sales USCode Year: 2013 Provision Content (a) Capital assets For purposes of this subtitle, gain or loss from the short sale of property shall be considered…

  • 26-U.S.C.-1274A

    26-U.S.C.-1274A §1274A – Special Rules For Certain Transactions Where Stated Principal Amount Does Not Exceed $2,800,000 Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part V > Subpart A > Section 1274A Details Reference: Section 1274A Legend: §1274A – Special Rules For Certain Transactions Where Stated Principal Amount Does Not Exceed $2,800,000 USCode Year: 2013 Provision Content (a) Lower discount rate In…

  • 26-U.S.C.-1234A

    26-U.S.C.-1234A §1234A – Gains Or Losses From Certain Terminations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part IV > Section 1234A Details Reference: Section 1234A Legend: §1234A – Gains Or Losses From Certain Terminations USCode Year: 2013 Provision Content Gain or loss attributable to the cancellation, lapse, expiration, or other termination of— (1) a right or obligation (other than…

  • 26-U.S.C.-1211

    26-U.S.C.-1211 §1211 – Limitation On Capital Losses Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part II > Section 1211 Details Reference: Section 1211 Legend: §1211 – Limitation On Capital Losses USCode Year: 2013 Provision Content (a) Corporations In the case of a corporation, losses from sales or exchanges of capital assets shall be allowed only to the extent of…

  • Subpart A – Original Issue Discount

    Subpart A – Original Issue Discount Original Issue Discount Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part V > Subpart A Details Reference: Subpart A Legend: Original Issue Discount USCode Year: 2013 Provision Content Amendments 1985—Pub. L. 99–121, title I, §102(d), Oct. 11, 1985, 99 Stat. 509, added item 1274A. U.S. Encyclopedia of Law Coverage 26-U.S.C.-1250 in the Legal…

  • Subpart B – Treatment of Qualified Electing Funds

    Subpart B – Treatment of Qualified Electing Funds Treatment of Qualified Electing Funds Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part VI > Subpart B Details Reference: Subpart B Legend: Treatment of Qualified Electing Funds USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage 26-U.S.C.-1282 in the Legal Encyclopedia: Income Taxes In this entry about 26-U.S.C.-1282, find legal…

  • 26-U.S.C.-1238

    26-U.S.C.-1238 [§1238 – Repealed. Pub. L. 101-508, Title Xi, §11801(A)(35), Nov. 5, 1990, 104 Stat. 1388-521] Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part IV > Section 1238 Details Reference: Section 1238 Legend: [§1238 – Repealed. Pub. L. 101-508, Title Xi, §11801(A)(35), Nov. 5, 1990, 104 Stat. 1388-521] USCode Year: 2013 Provision Content Section, acts Aug. 16, 1954, ch.…

  • 26-U.S.C.-1243

    26-U.S.C.-1243 §1243 – Loss of Small Business Investment Company Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part IV > Section 1243 Details Reference: Section 1243 Legend: §1243 – Loss of Small Business Investment Company USCode Year: 2013 Provision Content In the case of a small business investment company operating under the Small Business Investment Act of 1958, if— (1)…