Special Rules for Determining Capital Gains and Losses
1232 to 1232BRepealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]Repealed1231Property used in the trade or business and involuntary conversions1232 to 1232BRepealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]Repealed1233Gains and losses from short sales1234Options to buy or sell1234AGains or losses from certain terminations1234BGains or losses from securities futures contracts1235Sale or exchange of patents1236Dealers in securities1237Real property subdivided for sale1238Repealed. Pub. L. 101–508, title XI, § 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521]Repealed1239Gain from sale of depreciable property between certain related taxpayers1240Repealed. Pub. L. 94–455, title XIX, § 1901(a)(139), Oct. 4, 1976, 90 Stat. 1787]Repealed1241Cancellation of lease or distributor’s agreement1242Losses on small business investment company stock1243Loss of small business investment company1244Losses on small business stock1245Gain from dispositions of certain depreciable property1246, 1247Repealed. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]Repealed1248Gain from certain sales or exchanges of stock in certain foreign corporations1249Gain from certain sales or exchanges of patents, etc., to foreign corporations1250Gain from dispositions of certain depreciable realty1251Repealed. Pub. L. 98–369, div. A, title IV, § 492(a), July 18, 1984, 98 Stat. 853]Repealed1252Gain from disposition of farm land1253Transfers of franchises, trademarks, and trade names1254Gain from disposition of interest in oil, gas, geothermal, or other mineral properties1255Gain from disposition of section 126 property1256contracts marked to market1257Disposition of converted wetlands or highly erodible croplands1258Recharacterization of gain from certain financial transactions1259Constructive sales treatment for appreciated financial positions1260Gains from constructive ownership transactions