United States IRC sections
Statute section
IRC section 1222
Other terms relating to capital gains and losses
Country
United States
Section
1222
Updated
2026-05-20
Operative text
Section 1222 defines various capital-gain and capital-loss concepts, including short-term capital gain, long-term capital gain, and net capital gain. Long-term treatment requires the asset to be held for more than one year.
Cross-references
26 U.S.C. 122126 U.S.C. 1411
Related guides
Related cases
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- StatuteIRC §1411
- CaseArrowsmith v. Commissioner
Cited by
Primary sources
- 26 U.S.C. section 1222Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.