U.S. Code
- Title 1 General Provisions
- Title 2 The Congress
- Title 3 The President
- Title 4 Flag and Seal, Seat Of Government,and the States
- Title 5 Government Organization and Employees
- Appendix to Title 5
- Title 6 Domestic Security
- Title 7 Agriculture
- Title 8 Aliens and Nationality
- Title 9 Arbitration
- Title 10 Armed Forces
- Appendix to Title 10 (Rules of Court of Appeals for the Armed Forces)
- Title 11 Bankruptcy
- Appendix to Title 11
- Title 12 Banks and Banking
- Title 13 Census
- Title 14 Coast Guard
- Title 15 Commerce and Trade
- Title 16 Conservation
- Title 17 Copyrights
- Title 18 Crimes and Criminal Procedure
- Appendix to Title 18
- Title 19 Customs Duties
- Title 20 Education
- Title 21 Food and Drugs
- Title 22 Foreign Relations and Intercourse
- Title 23 Highways
- Title 24 Hospitals and Asylums
- Title 25 Indians
- Title 26 Internal Revenue Code
- Appendix to Title 26
- Title 27 Intoxicating Liquors
- Title 28 Judiciary and Judicial Procedure
- Appendix to Title 28
- Title 29 Labor
- Title 30 Mineral Lands and Mining
- Title 31 Money and Finance
- Title 32 National Guard
- Title 33 Navigation and Navigable Waters
- Title 34 Navy (repealed)
- Title 35 Patents
- Title 36 Patriotic Societies and Observances
- Title 37 Pay and Allowances Of the Uniformed Services
- Title 38 Veterans' Benefits
- Appendix to Title 38 (Rules of Court of Appeals for Veterans Claims()
- Title 39 Postal Service
- Title 40 Public Buildings, Property, and Works
- Title 41 Public Contracts
- Title 42 The Public Health and Welfare
- Title 43 Public Lands
- Title 44 Public Printing and Documents
- Title 45 Railroads
- Title 46 Shipping
- Appendix to Title 46
- Title 47 Telegraphs, Telephones, and Radiotelegraphs
- Title 48 Territories and Insular Possessions
- Title 49 Transportation
- Title 50 War and National Defense
- Appendix to Title 50
PART IV—SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (§§ 1231—1260)
- § 1231. Property used in the trade or business and involuntary conversions
- [§§ 1232 to 1232B. Repealed.]
- § 1233. Gains and losses from short sales
- § 1234. Options to buy or sell
- § 1234A. Gains or losses from certain terminations
- § 1234B. Gains or losses from securities futures contracts
- § 1235. Sale or exchange of patents
- § 1236. Dealers in securities
- § 1237. Real property subdivided for sale
- [§ 1238. Repealed.]
- § 1239. Gain from sale of depreciable property between certain related taxpayers
- [§ 1240. Repealed.]
- § 1241. Cancellation of lease or distributor’s agreement
- § 1242. Losses on small business investment company stock
- § 1243. Loss of small business investment company
- § 1244. Losses on small business stock
- § 1245. Gain from dispositions of certain depreciable property
- [§§ 1246, 1247. Repealed.]
- § 1248. Gain from certain sales or exchanges of stock in certain foreign corporations
- § 1249. Gain from certain sales or exchanges of patents, etc., to foreign corporations
- § 1250. Gain from dispositions of certain depreciable realty
- [§ 1251. Repealed.]
- § 1252. Gain from disposition of farm land
- § 1253. Transfers of franchises, trademarks, and trade names
- § 1254. Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
- § 1255. Gain from disposition of section 126 property
- § 1256. Section 1256 contracts marked to market
- § 1257. Disposition of converted wetlands or highly erodible croplands
- § 1258. Recharacterization of gain from certain financial transactions
- § 1259. Constructive sales treatment for appreciated financial positions
- § 1260. Gains from constructive ownership transactions
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