General Rules for Determining Capital Gains and Losses

General Rules for Determining Capital Gains and Losses

General Rules for Determining Capital Gains and Losses

In Legislation

General Rules for Determining Capital Gains and Losses in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter P, Part III

The current, permanent, in-force federal laws regulating general rules for determining capital gains and losses are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter P, Part III. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including general rules for determining capital gains and losses) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Capital Gains and Tax Liability of the US Code, including general rules for determining capital gains and losses) by chapter and subchapter.


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