Special Rules for Determining Capital Gains and Losses
Special Rules for Determining Capital Gains and Losses
In Legislation
Special Rules for Determining Capital Gains and Losses in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter P, Part IV
The current, permanent, in-force federal laws regulating special rules for determining capital gains and losses are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter P, Part IV. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including special 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 special rules for determining capital gains and losses) by chapter and subchapter.
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