26 USC 1222 - Other terms relating to capital gains and losses

U.S Code last checked for updates: May 18, 2024

§ 1222.

Other terms relating to capital gains and losses

For purposes of this subtitle—

(1)

Short-term capital gain

(2)

Short-term capital loss

(3)

Long-term capital gain

(4)

Long-term capital loss

(5)

Net short-term capital gain

(6)

Net short-term capital loss

(7)

Net long-term capital gain

(8)

Net long-term capital loss

(9)

Capital gain net income

(10)

Net capital loss

(11)

Net capital gain

(Aug. 16, 1954, ch. 736, 68A Stat. 322; Pub. L. 88–272, title II, § 230(b), Feb. 26, 1964, 78 Stat. 100; Pub. L. 91–172, title V, §§ 511(a), 513(c), Dec. 30, 1969, 83 Stat. 635, 643; Pub. L. 94–455, title XIV, § 1402(a)(1), (2), (d), title XIX, § 1901(a)(136), Oct. 4, 1976, 90 Stat. 1731, 1733, 1787; Pub. L. 98–369, div. A, title X, § 1001(a), (e), July 18, 1984, 98 Stat. 1011, 1012; Pub. L. 111–325, title I, § 101(b)(2), Dec. 22, 2010, 124 Stat. 3538; Pub. L. 113–295, div. A, title II, § 221(a)(79), Dec. 19, 2014, 128 Stat. 4049.)

cite as: 26 USC 1222