26 USC 1221
§ 1221 - Capital asset defined
- § 1221 - Capital asset defined
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter P— Capital Gains and Losses
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2001 Amendment
- Effective Date of 1999 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1969 Amendment
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