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Title 26–Internal Revenue

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

Part

CHAPTER 1-Internal Revenue Service, Department of the

Treasury (Continued)..

1

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.

SUBCHAPTER A-INCOME TAX (continued)

Part

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.

PART 1-INCOME TAX; TAXABLE YEARS BEGINNING AFTER DECEMBER 31,

1953 (Continued)

Normal Taxes and Surtaxes (continued)

CAPITAL GAINS AND LOSSES

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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