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Title 26–Internal Revenue

(This book contains Part 1, $ 1.1201 to End)


CHAPTER 1-Internal Revenue Service, Department of the

Treasury (Continued)..




(Part 1, $ 1.1201 to End)

EDITORIAL NOTES: (1) IRS published a document at 45 FR 6088, January 25, 1980, deleting statutory sections from their regulations. In Chapter I cross references to the deleted material have been changed to the corresponding sections of the IRS Code of 1954 or to the appropriate regulations sections. When either such change produced a redundancy, the cross reference has been deleted. For further explanation, see 45 FR 20795, March 31, 1980.

(2) The OMB control numbers for Title 26 appear in $$ 601.9000 and 602.101 of this chapter. For the convenience of the user, $$ 601.9000 and 602.101 appear in the Findings Aids section of this volume.



Page 1 Income tax; taxable years beginning after December 31, 1953 (continued).....

4 Supplementary Publications: Internal Revenue Service Looseleaf Regulations System.

Additional supplementary publications are issued covering Alcohol and Tobacco Tax Regulations, and Regulations Under Tax Conventions.


1953 (Continued)

Normal Taxes and Surtaxes (continued)


TREATMENT OF CAPITAL GAINS Sec. 1.1201-1 Alternative tax. 1.1202-1 Deduction for capital gains.

TREATMENT OF CAPITAL LOSSES 1.1211-1 Limitation on capital losses. 1.1212-1 Capital loss carryovers and carrybacks.

GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES 1.1221-1 Meaning of terms. 1.1222-1 Other terms relating to capital gains and losses. 1.1223-1 Determination of period for which capital assets are held.

SPECIAL RULES POR DETERMINING CAPITAL GAINS AND LOSSES 1.1231-1 Gains and losses from the sale or exchange of certain property used in

the trade or business. 1.1231-2 Livestock held for draft, breeding, dairy, or sporting purposes. 1.1232-1 Bonds and other evidences of indebtedness; scope of section. 1.1232-2 Retirement. 1.1232–3 Gain upon sale or exchange of obligations issued at a discount after

December 31, 1954. 1.1232-3A Inclusion as interest of original issue discount on certain obligations

issued after May 27, 1969. 1.1232-4 Obligations with excess coupons detached. 1.1233-1 Gains and losses from short sales. 1.1234-1 Options to buy or sell. 1.1234-2 Special rule for grantors of straddles applicable to certain options

granted on or before September 1, 1976. 1.1234-3 Special rules for the treatment of grantors of certain options granted

after September 1, 1976. 1.1235-1 Sale or exchange of patents. 1.1235-2 Definition of terms. 1.1236-1 Dealers in securities. 1.1237-1 Real property subdivided for sale. 1.1238-1 Amortization in excess of depreciation. 1.1239-1 Gain from sale or exchange of depreciable property between certain

related taxpayers after October 4, 1976. 1.1239-2 Gain from sale or exchange of depreciable property between certain

related taxpayers on or before October 4, 1976. 1.1240-1 Capital gains treatment of certain termination payments. 1.1241-1 Cancellation of lease or distributor's agreement. 1.1242-1 Losses on small business investment company stock. 1.1243-1 Loss of small business investment company. 1.1244(a)-1 Loss on small business stock treated as ordinary loss. 1.1244(b)-1 Annual limitation. 1.1244(0)-1 Section 1244 stock defined. 1.1244(0)-2 Small business corporation defined. 1.1244(d)-1 Contributions of property having basis in excess of value. 1.1244(0)-2 Increases in basis of section 1244 stock. 1.1244(d)-3 Stock dividend, recapitalizations, changes in name, etc.

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