Subchapter D. Determination of Capital Gains and Losses
- § 30141. Capital gains and losses (§ 30141)
- § 30142. Basis to determine gain or loss
- § 30143. Determination of amount of and recognition of gain or loss
- § 30144. Recognition of gain or loss
- § 30145. Payment to dealer in dealer’s contract cancellation
- § 30146. Certain stock purchases treated as asset acquisitions
- § 30147. Loss from wash sales of stock or securities
- § 30148. Amortizable bond premium
- § 30149. Distributions to corporations