26 USC 1233
§ 1233 - Gains and losses from short sales
- § 1233 - Gains and losses from short sales
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter P— Capital Gains and Losses
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2002 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1958 Amendment
- Effective Date of 1955 Amendment
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