Subchapter P –

Capital Gains and Losses

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter P

Details

• Reference: Subchapter P
• Legend: Capital Gains and Losses
• USCode Year: 2013

Provision Content

Amendments

1986—Pub. L. 99–514, title XII, §1235(g), Oct. 22, 1986, 100 Stat. 2576, added item for part VI.

1984—Pub. L. 98–369, div. A, title I, §42(b)(1), July 18, 1984, 98 Stat. 557, added item for part V.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-1045 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-1045, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-1042 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-1042, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-1041 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-1041, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Capital Gains

In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to capital gains in the American Encyclopedia of Law, presenting a comprehensive view of the United States capital gains-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter P/Part I – Treatment of Capital Gains
• Title 26/Subtitle A/Chapter 1/Subchapter P/Part II – Treatment of Capital Losses
• Title 26/Subtitle A/Chapter 1/Subchapter P/Part III – General Rules For Determining Capital Gains and Losses
• Title 26/Subtitle A/Chapter 1/Subchapter P/Part IV – Special Rules For Determining Capital Gains and Losses
• Title 26/Subtitle A/Chapter 1/Subchapter P/Part V – Special Rules For Bonds and Other Debt Instruments
• Title 26/Subtitle A/Chapter 1/Subchapter P/Part VI – Treatment of Certain Passive Foreign Investment Companies