General Rules for Determining Capital Gains and Losses

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group General Rules for Determining Capital Gains and Losses

Sections

• 1.1221-1
  § 1.1221-1 Meaning of terms.
• 1.1221-2
  § 1.1221-2 Hedging transactions.
• 1.1221-3
  § 1.1221-3 Time and manner for electing capital asset treatment for certain self-created musical works.
• 1.1222-1
  § 1.1222-1 Other terms relating to capital gains and losses.
• 1.1223-1
  § 1.1223-1 Determination of period for which capital assets are held.
• 1.1223-3
  § 1.1223-3 Rules relating to the holding periods of partnership interests.