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Treasury Regulations · 26 CFR Part 1

General Rules for Determining Capital Gains and Losses (§§ 1.1221-1 to 1.1223-3)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.1221-1 Meaning of terms.
  2. § 1.1221-2 Hedging transactions.
  3. § 1.1221-3 Time and manner for electing capital asset treatment for certain self-created musical works.
  4. § 1.1222-1 Other terms relating to capital gains and losses.
  5. § 1.1223-1 Determination of period for which capital assets are held.
  6. § 1.1223-3 Rules relating to the holding periods of partnership interests.