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NOTES:
Part
I.
Treatment of capital gains.
II.
Treatment of capital losses.
III.
General rules for determining capital gains and losses.
IV.
Special rules for determining capital gains and losses.
V.
Special rules for bonds and other debt instruments.
VI.
Treatment of certain passive foreign investment companies.
Amendments
1986—Pub. L. 99–514, title XII, § 1235(g), Oct. 22, 1986, 100 Stat. 2576, added item for part VI.
1984—Pub. L. 98–369, div. A, title I, § 42(b)(1), July 18, 1984, 98 Stat. 557, added item for part V.
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