Sec. 1231. Property Used In The Trade Or Business And Involuntary Conversions
Sec. 1233. Gains And Losses From Short Sales
Sec. 1234. Options To Buy Or Sell
Sec. 1234A. Gains Or Losses From Certain Terminations
Sec. 1234B. Gains Or Losses From Securities Futures Contracts
Sec. 1235. Sale Or Exchange Of Patents
Sec. 1236. Dealers In Securities
Sec. 1237. Real Property Subdivided For Sale
Sec. 1238. Amortization In Excess Of Depreciation [Repealed]
Sec. 1239. Gain From Sale Of Depreciable Property Between Certain Related Taxpayers
Sec. 1241. Cancellation Of Lease Or Distributor's Agreement
Sec. 1242. Losses On Small Business Investment Company Stock
Sec. 1243. Loss Of Small Business Investment Company
Sec. 1244. Losses On Small Business Stock
Sec. 1245. Gain From Dispositions Of Certain Depreciable Property
Sec. 1246. Gain On Foreign Investment Company Stock [Repealed]
Sec. 1247. Election By Foreign Investment Companies To Distribute Income Currently [Repealed]
Sec. 1248. Gain From Certain Sales Or Exchanges Of Stock In Certain Foreign Corporations
Sec. 1249. Gain From Certain Sales Or Exchanges Of Patents, Etc., To Foreign Corporations
Sec. 1250. Gain From Dispositions Of Certain Depreciable Realty
Sec. 1252. Gain From Disposition Of Farm Land
Sec. 1253. Transfers Of Franchises, Trademarks, And Trade Names
Sec. 1254. Gain From Disposition Of Interest In Oil, Gas, Geothermal, Or Other Mineral Properties
Sec. 1255. Gain From Disposition Of Section 126 Property
Sec. 1256. Section 1256 Contracts Marked To Market
Sec. 1257. Disposition Of Converted Wetlands Or Highly Erodible Croplands
Sec. 1258. Recharacterization Of Gain From Certain Financial Transactions
Sec. 1259. Constructive Sales Treatment For Appreciated Financial Positions
