Special Rules for Determining Capital Gains and Losses | Midpage

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United States Code

Part IV

Special Rules for Determining Capital Gains and Losses

1231Property used in the trade or business and involuntary conversions 1233Gains and losses from short sales 1234Options to buy or sell 1234AGains or losses from certain terminations 1234BGains or losses from securities futures contracts 1235Sale or exchange of patents 1236Dealers in securities 1237Real property subdivided for sale 1239Gain from sale of depreciable property between certain related taxpayers 1241Cancellation of lease or distributor’s agreement 1242Losses on small business investment company stock 1243Loss of small business investment company 1244Losses on small business stock 1245Gain from dispositions of certain depreciable property 1248Gain from certain sales or exchanges of stock in certain foreign corporations 1249Gain from certain sales or exchanges of patents, etc., to foreign corporations 1250Gain from dispositions of certain depreciable realty 1252Gain from disposition of farm land 1253Transfers of franchises, trademarks, and trade names 1254Gain from disposition of interest in oil, gas, geothermal, or other mineral properties 1255Gain from disposition of section 126 property 1256contracts marked to market 1257Disposition of converted wetlands or highly erodible croplands 1258Recharacterization of gain from certain financial transactions 1259Constructive sales treatment for appreciated financial positions 1260Gains from constructive ownership transactions