US Code

Tag: Capital Gains

  • 26-U.S.C.-1222

    26-U.S.C.-1222 §1222 – Other Terms Relating to Capital Gains and Losses Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part III > Section 1222 Details Reference: Section 1222 Legend: §1222 – Other Terms Relating to Capital Gains and Losses USCode Year: 2013 Provision Content For purposes of this subtitle— (1) Short-term capital gain The term short-term capital gain means gain…

  • 26-U.S.C.-1222

    26-U.S.C.-1222 §1222 – Other Terms Relating to Capital Gains and Losses Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part III > Section 1222 Details Reference: Section 1222 Legend: §1222 – Other Terms Relating to Capital Gains and Losses USCode Year: 2013 Provision Content For purposes of this subtitle— (1) Short-term capital gain The term short-term capital gain means gain…

  • Part IV – Special Rules For Determining Capital Gains and Losses

    Part IV – Special Rules For Determining Capital Gains and Losses Special Rules For Determining Capital Gains and Losses Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part IV Details Reference: Part IV Legend: Special Rules For Determining Capital Gains and Losses USCode Year: 2013 Provision Content Amendments 2004—Pub. L. 108–357, title IV, §413(c)(32), Oct. 22, 2004, 118…

  • Part IV – Special Rules For Determining Capital Gains and Losses

    Part IV – Special Rules For Determining Capital Gains and Losses Special Rules For Determining Capital Gains and Losses Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part IV Details Reference: Part IV Legend: Special Rules For Determining Capital Gains and Losses USCode Year: 2013 Provision Content Amendments 2004—Pub. L. 108–357, title IV, §413(c)(32), Oct. 22, 2004, 118…

  • 26-U.S.C.-1235

    26-U.S.C.-1235 §1235 – Sale Or Exchange of Patents Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part IV > Section 1235 Details Reference: Section 1235 Legend: §1235 – Sale Or Exchange of Patents USCode Year: 2013 Provision Content (a) General A transfer (other than by gift, inheritance, or devise) of property consisting of all substantial rights to a patent, or…

  • 26-U.S.C.-1278

    26-U.S.C.-1278 §1278 – Definitions and Special Rules Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part V > Subpart B > Section 1278 Details Reference: Section 1278 Legend: §1278 – Definitions and Special Rules USCode Year: 2013 Provision Content (a) In general For purposes of this part— (1) Market discount bond (A) In general Except as provided in subparagraph (B), the term…

  • 26-U.S.C.-1278

    26-U.S.C.-1278 §1278 – Definitions and Special Rules Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part V > Subpart B > Section 1278 Details Reference: Section 1278 Legend: §1278 – Definitions and Special Rules USCode Year: 2013 Provision Content (a) In general For purposes of this part— (1) Market discount bond (A) In general Except as provided in subparagraph (B), the term…

  • 26-U.S.C.-1240

    26-U.S.C.-1240 [§1240 – Repealed. Pub. L. 94-455, Title Xix, §1901(A)(139), Oct. 4, 1976, 90 Stat. 1787] Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part IV > Section 1240 Details Reference: Section 1240 Legend: [§1240 – Repealed. Pub. L. 94-455, Title Xix, §1901(A)(139), Oct. 4, 1976, 90 Stat. 1787] USCode Year: 2013 Provision Content Section, act Aug. 16, 1954, ch.…

  • 26-U.S.C.-1240

    26-U.S.C.-1240 [§1240 – Repealed. Pub. L. 94-455, Title Xix, §1901(A)(139), Oct. 4, 1976, 90 Stat. 1787] Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part IV > Section 1240 Details Reference: Section 1240 Legend: [§1240 – Repealed. Pub. L. 94-455, Title Xix, §1901(A)(139), Oct. 4, 1976, 90 Stat. 1787] USCode Year: 2013 Provision Content Section, act Aug. 16, 1954, ch.…

  • 26-U.S.C.-1221

    26-U.S.C.-1221 §1221 – Capital Asset Defined Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part III > Section 1221 Details Reference: Section 1221 Legend: §1221 – Capital Asset Defined USCode Year: 2013 Provision Content (a) In general For purposes of this subtitle, the term capital asset means property held by the taxpayer (whether or not connected with his trade or…