| Introduction |
801 |
| What are Capital Assets? |
802 |
| Reason for Special Treatment of Capital Gains and Losses |
803 |
| Treatment of Gains and Losses — In General |
804 |
| Long-Term and Short-Term Capital Gains and Losses |
805 |
| How Capital Gains are Taxed |
806 |
| Capital Losses and Capital Loss Carryover |
807 |
| Capital Gains Exclusion for Small Business Stock |
807A |
| Gains and Losses on Business Property (Sec. 1231 Assets) |
808 |
| Computing Gains and Losses on Sec. 1231 Property |
809 |
| Special Rule for Casualties and Thefts |
810 |
| Gains and Losses on Farm Property |
811 |
| Related Party Transactions |
812 |
| Full Definition of “Capital Assets” |
813 |
| Holding Period |
814 |
| Wash sales |
815 |
