Subchapter P - Capital Gains and Losses
- Part I - TREATMENT OF CAPITAL GAINS (§§ 1201 — 1202)
- Part II - TREATMENT OF CAPITAL LOSSES (§§ 1211 — 1212)
- Part III - GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (§§ 1221 — 1223)
- Part IV - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (§§ 1231 — 1260)
- Part V - SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS (§§ 1271 — 1288)
- Part VI - TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES (§§ 1291 — 1298)