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Part IV — Special Rules for Determining Capital Gains and Losses (Sections 1231 to 1260)

Internal Revenue Code, § 1231. Property Used In The Trade Or Business And Involuntary Conversions

Internal Revenue Code, § 1233. Gains And Losses From Short Sales

Internal Revenue Code, § 1234. Options To Buy Or Sell

Internal Revenue Code, § 1234A. Gains Or Losses From Certain Terminations

Internal Revenue Code, § 1234B. Gains Or Losses From Securities Futures Contracts

Internal Revenue Code, § 1235. Sale Or Exchange Of Patents

Internal Revenue Code, § 1236. Dealers In Securities

Internal Revenue Code, § 1237. Real Property Subdivided For Sale

Internal Revenue Code, § 1238. Amortization In Excess Of Depreciation [Repealed]

Internal Revenue Code, § 1239. Gain From Sale Of Depreciable Property Between Certain Related Taxpayers

Internal Revenue Code, § 1241. Cancellation Of Lease Or Distributor's Agreement

Internal Revenue Code, § 1242. Losses On Small Business Investment Company Stock

Internal Revenue Code, § 1243. Loss Of Small Business Investment Company

Internal Revenue Code, § 1244. Losses On Small Business Stock

Internal Revenue Code, § 1245. Gain From Dispositions Of Certain Depreciable Property

Internal Revenue Code, § 1246. Gain On Foreign Investment Company Stock [Repealed]

Internal Revenue Code, § 1247. Election By Foreign Investment Companies To Distribute Income Currently [Repealed]

Internal Revenue Code, § 1248. Gain From Certain Sales Or Exchanges Of Stock In Certain Foreign Corporations

Internal Revenue Code, § 1249. Gain From Certain Sales Or Exchanges Of Patents, Etc., To Foreign Corporations

Internal Revenue Code, § 1250. Gain From Dispositions Of Certain Depreciable Realty

Internal Revenue Code, § 1252. Gain From Disposition Of Farm Land

Internal Revenue Code, § 1253. Transfers Of Franchises, Trademarks, And Trade Names

Internal Revenue Code, § 1254. Gain From Disposition Of Interest In Oil, Gas, Geothermal, Or Other Mineral Properties

Internal Revenue Code, § 1255. Gain From Disposition Of Section 126 Property

Internal Revenue Code, § 1256. Section 1256 Contracts Marked To Market

Internal Revenue Code, § 1257. Disposition Of Converted Wetlands Or Highly Erodible Croplands

Internal Revenue Code, § 1258. Recharacterization Of Gain From Certain Financial Transactions

Internal Revenue Code, § 1259. Constructive Sales Treatment For Appreciated Financial Positions

Internal Revenue Code, § 1260. Gains From Constructive Ownership Transactions