Article 3 - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

Section 18181-18182(a) - Gains and Losses from the Sale or Exchange of Certain Property Used in the Trade or Business
Section 18181-18182(b) - Livestock Held for Draft, Breeding, or Dairy Purposes
Section 18183-18185(a) - Bonds and Other Evidences of Indebtedness; Scope of Section
Section 18183-18185(b) - Retirement
Section 18183-18185(c) - Gain upon Sale or Exchange of Obligations Issued at a Discount After December 31, 1954
Section 18183-18185(d) - Obligations with Excess Coupons Detached
Section 18186 - Gains and Losses from Short Sales for Taxable Years Beginning Before January 1, 1959
Section 18186-18190.2 - Gains and Losses from Short Sales for Taxable Years Beginning on or After January 1, 1959
Section 18191 - Options to Buy or Sell
Section 18192-18195(a) - Sale or Exchange of Patents
Section 18192-18195(b) - Definition of Terms
Section 18196 - Dealers in Securities
Section 18197-18199 - Real Property Subdivided for Sale
Section 18200 - Amortization in Excess of Depreciation
Section 18201 - Gain from Sale or Exchange of Certain Property Between Spouses or Between an Individual and a Controlled Corporation
Section 18202 - Capital Gains Treatment of Certain Termination Payments
Section 18203 - Cancellation of Lease or Distributor's Agreement
Section 18204 - Losses on Small Business Investment Company Stock
Section 18205 - Loss of Small Business Investment Company
Section 18206-18210(a) - Loss on Small Business Stock Treated As Ordinary Loss
Section 18206-18210(b) - Annual Limitation
Section 18206-18210(c) - Section 18208 Stock Defined
Section 18206-18210(d) - Small Business Corporation Defined
Section 18206-18210(e) - Contributions of Property Having Basis in Excess of Value
Section 18206-18210(f) - Increases in Basis of Section 18208 Stock
Section 18206-18210(g) - Stock Dividends, Recapitalization, Changes in Name, etc
Section 18206-18210(h) - Records to Be Kept and Information to Be Filed with the Return