US CODE: Title 26,Subchapter P—Capital Gains and Losses

Subchapter P—Capital Gains and Losses

PART I—TREATMENT OF CAPITAL GAINS

PART II—TREATMENT OF CAPITAL LOSSES

PART III—GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

PART IV—SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

PART V—SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS

PART VI—TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES

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