Special 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 Special Rules for Determining Capital Gains and Losses

Sections

• 1.1231-1
  § 1.1231-1 Gains and losses from the sale or exchange of certain property used in the trade or business.
• 1.1231-2
  § 1.1231-2 Livestock held for draft, breeding, dairy, or sporting purposes.
• 1.1232-1
  § 1.1232-1 Bonds and other evidences of indebtedness; scope of section.
• 1.1232-2
  § 1.1232-2 [Reserved]
• 1.1232-3
  § 1.1232-3 Gain upon sale or exchange of obligations issued at a discount after December 31, 1954.
• 1.1232-3A
  § 1.1232-3A Inclusion as interest of original issue discount on certain obligations issued after May 27, 1969.
• 1.1233-1
  § 1.1233-1 Gains and losses from short sales.
• 1.1233-2
  § 1.1233-2 Hedging transactions.
• 1.1234-1
  § 1.1234-1 Options to buy or sell.
• 1.1234-2
  § 1.1234-2 Special rule for grantors of straddles applicable to certain options granted on or before September 1, 1976.
• 1.1234-3
  § 1.1234-3 Special rules for the treatment of grantors of certain options granted after September 1, 1976.
• 1.1234-4
  § 1.1234-4 Hedging transactions.
• 1.1235-1
  § 1.1235-1 Sale or exchange of patents.
• 1.1235-2
  § 1.1235-2 Definition of terms.
• 1.1236-1
  § 1.1236-1 Dealers in securities.
• 1.1237-1
  § 1.1237-1 Real property subdivided for sale.
• 1.1238-1
  § 1.1238-1 Amortization in excess of depreciation.
• 1.1239-1
  § 1.1239-1 Gain from sale or exchange of depreciable property between certain related taxpayers after October 4, 1976.
• 1.1239-2
  § 1.1239-2 Gain from sale or exchange of depreciable property between certain related taxpayers on or before October 4, 1976.
• 1.1240-1
  § 1.1240-1 Capital gains treatment of certain termination payments.
• 1.1241-1
  § 1.1241-1 Cancellation of lease or distributor's agreement.
• 1.1242-1
  § 1.1242-1 Losses on small business investment company stock.
• 1.1243-1
  § 1.1243-1 Loss of small business investment company.
• 1.1244(a)-1
  § 1.1244(a)-1 Loss on small business stock treated as ordinary loss.
• 1.1244(b)-1
  § 1.1244(b)-1 Annual limitation.
• 1.1244(c)-1
  § 1.1244(c)-1 Section 1244 stock defined.
• 1.1244(c)-2
  § 1.1244(c)-2 Small business corporation defined.
• 1.1244(d)-1
  § 1.1244(d)-1 Contributions of property having basis in excess of value.
• 1.1244(d)-2
  § 1.1244(d)-2 Increases in basis of section 1244 stock.
• 1.1244(d)-3
  § 1.1244(d)-3 Stock dividend, recapitalizations, changes in name, etc.
• 1.1244(d)-4
  § 1.1244(d)-4 Net operating loss deduction.
• 1.1244(e)-1
  § 1.1244(e)-1 Records to be kept.
• 1.1245-1
  § 1.1245-1 General rule for treatment of gain from dispositions of certain depreciable property.
• 1.1245-2
  § 1.1245-2 Definition of recomputed basis.
• 1.1245-3
  § 1.1245-3 Definition of section 1245 property.
• 1.1245-4
  § 1.1245-4 Exceptions and limitations.
• 1.1245-5
  § 1.1245-5 Adjustments to basis.
• 1.1245-6
  § 1.1245-6 Relation of section 1245 to other sections.
• 1.1248-1
  § 1.1248-1 Treatment of gain from certain sales or exchanges of stock in certain foreign corporations.
• 1.1248-2
  § 1.1248-2 Earnings and profits attributable to a block of stock in simple cases.
• 1.1248-3
  § 1.1248-3 Earnings and profits attributable to stock in complex cases.
• 1.1248-4
  § 1.1248-4 Limitation on tax applicable to individuals.
• 1.1248-5
  § 1.1248-5 Stock ownership requirements for less developed country corporations.
• 1.1248-6
  § 1.1248-6 Sale or exchange of stock in certain domestic corporations.
• 1.1248-7
  § 1.1248-7 Taxpayer to establish earnings and profits and foreign taxes.
• 1.1248-8
  § 1.1248-8 Earnings and profits attributable to stock following certain non-recognition transactions.
• 1.1248(f)-1
  § 1.1248(f)-1 Certain nonrecognition distributions.
• 1.1248(f)-2
  § 1.1248(f)-2 Exceptions for certain distributions and attribution rules.
• 1.1248(f)-3
  § 1.1248(f)-3 Reasonable cause and effective/applicability dates.
• 1.1249-1
  § 1.1249-1 Gain from certain sales or exchanges of patents, etc., to foreign corporations.
• 1.1250-1
  § 1.1250-1 Gain from dispositions of certain depreciable realty.
• 1.1250-2
  § 1.1250-2 Additional depreciation defined.
• 1.1250-3
  § 1.1250-3 Exceptions and limitations.
• 1.1250-4
  § 1.1250-4 Holding period.
• 1.1250-5
  § 1.1250-5 Property with two or more elements.
• 1.1251-1
  § 1.1251-1 General rule for treatment of gain from disposition of property used in farming where farm losses offset nonfarm income.
• 1.1251-2
  § 1.1251-2 Excess deductions account.
• 1.1251-3
  § 1.1251-3 Definitions relating to section 1251.
• 1.1251-4
  § 1.1251-4 Exceptions and limitations.
• 1.1252-1
  § 1.1252-1 General rule for treatment of gain from disposition of farm land.
• 1.1252-2
  § 1.1252-2 Special rules.
• 1.1254-0
  § 1.1254-0 Table of contents for section 1254 recapture rules.
• 1.1254-1
  § 1.1254-1 Treatment of gain from disposition of natural resource recapture property.
• 1.1254-2
  § 1.1254-2 Exceptions and limitations.
• 1.1254-3
  § 1.1254-3 Section 1254 costs immediately after certain acquisitions.
• 1.1254-4
  § 1.1254-4 Special rules for S corporations and their shareholders.
• 1.1254-5
  § 1.1254-5 Special rules for partnerships and their partners.
• 1.1254-6
  § 1.1254-6 Effective/applicability date.
• 1.1256(e)-1
  § 1.1256(e)-1 Identification of hedging transactions.
• 1.1256(e)-2
  § 1.1256(e)-2 Special rules for syndicates.
• 1.1258-1
  § 1.1258-1 Netting rule for certain conversion transactions.
• 1.1271-0
  § 1.1271-0 Original issue discount; effective date; table of contents.
• 1.1271-1
  § 1.1271-1 Special rules applicable to amounts received on retirement, sale, or exchange of debt instruments.
• 1.1272-1
  § 1.1272-1 Current inclusion of OID in income.
• 1.1272-2
  § 1.1272-2 Treatment of debt instruments purchased at a premium.
• 1.1272-3
  § 1.1272-3 Election by a holder to treat all interest on a debt instrument as OID.
• 1.1273-1
  § 1.1273-1 Definition of OID.
• 1.1273-2
  § 1.1273-2 Determination of issue price and issue date.
• 1.1274-1
  § 1.1274-1 Debt instruments to which section 1274 applies.
• 1.1274-2
  § 1.1274-2 Issue price of debt instruments to which section 1274 applies.
• 1.1274-3
  § 1.1274-3 Potentially abusive situations defined.
• 1.1274-4
  § 1.1274-4 Test rate.
• 1.1274-5
  § 1.1274-5 Assumptions.
• 1.1274A-1
  § 1.1274A-1 Special rules for certain transactions where stated principal amount does not exceed $2,800,000.
• 1.1275-1
  § 1.1275-1 Definitions.
• 1.1275-2
  § 1.1275-2 Special rules relating to debt instruments.
• 1.1275-3
  § 1.1275-3 OID information reporting requirements.
• 1.1275-4
  § 1.1275-4 Contingent payment debt instruments.
• 1.1275-5
  § 1.1275-5 Variable rate debt instruments.
• 1.1275-6
  § 1.1275-6 Integration of qualifying debt instruments.
• 1.1275-7
  § 1.1275-7 Inflation-indexed debt instruments.
• 1.1286-1
  § 1.1286-1 Tax treatment of certain stripped bonds and stripped coupons.
• 1.1286-2
  § 1.1286-2 Stripped inflation-protected debt instruments.
• 1.1287-1
  § 1.1287-1 Denial of capital gains treatment for gains on registration-required obligations not in registered form.
• 1.1288-1
  § 1.1288-1 Adjustment of applicable Federal rate for tax-exempt obligations.
• 1.1291-0
  § 1.1291-0 Treatment of shareholders of certain passive foreign investment companies; table of contents.
• 1.1291-1
  § 1.1291-1 Taxation of U.S. persons that are shareholders of section 1291 funds.
• 1.1291-9
  § 1.1291-9 Deemed dividend election.
• 1.1291-10
  § 1.1291-10 Deemed sale election.
• 1.1293-0
  § 1.1293-0 Table of contents.
• 1.1293-1
  § 1.1293-1 Current taxation of income from qualified electing funds.
• 1.1294-0
  § 1.1294-0 Table of contents.
• 1.1294-1T
  § 1.1294-1T Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund (temporary).
• 1.1295-0
  § 1.1295-0 Table of contents.
• 1.1295-1
  § 1.1295-1 Qualified electing funds.
• 1.1295-3
  § 1.1295-3 Retroactive elections.
• 1.1296-1
  § 1.1296-1 Mark to market election for marketable stock.
• 1.1296-2
  § 1.1296-2 Definition of marketable stock.
• 1.1297-0
  § 1.1297-0 Table of contents.
• 1.1297-1
  § 1.1297-1 Definition of passive foreign investment company.
• 1.1297-2
  § 1.1297-2 Special rules regarding look-through subsidiaries and look-through partnerships.
• 1.1297-3
  § 1.1297-3 Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC.
• 1.1297-4
  § 1.1297-4 Qualifying insurance corporation.
• 1.1297-5
  § 1.1297-5 [Reserved]
• 1.1297-6
  § 1.1297-6 Exception from the definition of passive income for active insurance income.
• 1.1298-0
  § 1.1298-0 Passive foreign investment company—table of contents.
• 1.1298-1
  § 1.1298-1 Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company.
• 1.1298-2
  § 1.1298-2 Rules for certain corporations changing businesses.
• 1.1298-3
  § 1.1298-3 Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC.
• 1.1298-4
  § 1.1298-4 Rules for certain foreign corporations owning stock in 25-percent-owned domestic corporations.