SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

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