Sources
Every source cited in the CapitalGainsTax.com guides, with links to the original text and the guides that rely on each one.
80 sources
- 26 CFR 1.1(h)-1, Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust
Used in: Collectibles and the 28 percent rate - 26 CFR 1.1014-1, Basis of property acquired from a decedent
Used in: Basis of inherited property; Selling inherited property - 26 CFR 1.1031(j)-1, Exchanges of multiple properties
Used in: Like kind exchanges under Section 1031; Related party 1031 exchanges - 26 CFR 1.1031(k)-1, Treatment of deferred exchanges
Used in: Like kind exchanges under Section 1031 - 26 CFR 1.121-1, Exclusion of gain from sale or exchange of a principal residence
Used in: The home sale exclusion under Section 121; Ownership and use tests for a home sale; Home sales after rental, office or nonqualified use - 26 CFR 1.664-1, Charitable remainder trusts
Used in: Donating appreciated stock and property - 26 U.S. Code Section 1, Tax imposed
Used in: How capital gains are taxed; Short term vs long term capital gains and the holding period; Capital gains tax rates and brackets; Netting capital gains and losses; Capital loss limits and carryovers; Collectibles and the 28 percent rate; Section 1231 gains and losses; Section 1250 and unrecaptured gain - 26 U.S. Code Section 1001, Determination of amount of and recognition of gain or loss
Used in: How capital gains are taxed; Cost basis explained; Adjustments to basis - 26 U.S. Code Section 1011, Adjusted basis for determining gain or loss
Used in: Cost basis explained; Adjustments to basis; Basis records and proving your basis - 26 U.S. Code Section 1012, cost
Used in: Cost basis explained; Adjustments to basis - 26 U.S. Code Section 1014, Basis of property acquired from a decedent
Used in: Basis of property received as a gift; Basis of inherited property; Selling inherited property - 26 U.S. Code Section 1015, Basis of property acquired by gifts and transfers in trust
Used in: Basis of property received as a gift; Basis of inherited property - 26 U.S. Code Section 1031, Exchange of real property held for productive use or investment
Used in: Like kind exchanges under Section 1031; Related party 1031 exchanges - 26 U.S. Code Section 1091, Loss from wash sales of stock or securities
Used in: Tax loss harvesting; The wash sale rule - 26 U.S. Code Section 121, Exclusion of gain from sale of principal residence
Used in: The home sale exclusion under Section 121; Ownership and use tests for a home sale; Home sales after rental, office or nonqualified use - 26 U.S. Code Section 1211, Limitation on capital losses
Used in: Netting capital gains and losses; Capital loss limits and carryovers; Tax loss harvesting - 26 U.S. Code Section 1212, Capital loss carrybacks and carryovers
Used in: Netting capital gains and losses; Capital loss limits and carryovers; Tax loss harvesting - 26 U.S. Code Section 1222, Other terms relating to capital gains and losses
Used in: How capital gains are taxed; Short term vs long term capital gains and the holding period; Netting capital gains and losses - 26 U.S. Code Section 1223, Holding period of property
Used in: How capital gains are taxed; Short term vs long term capital gains and the holding period - 26 U.S. Code Section 1231, Property used in the trade or business and involuntary conversions
Used in: Section 1231 gains and losses; Section 1250 and unrecaptured gain - 26 U.S. Code Section 1245, Gain from dispositions of certain depreciable property
Used in: Section 1231 gains and losses; Section 1245 recapture - 26 U.S. Code Section 1250, Gain from dispositions of certain depreciable realty
Used in: Adjustments to basis; Section 1245 recapture; Section 1250 and unrecaptured gain - 26 U.S. Code Section 1411, Imposition of tax
Used in: The net investment income tax on capital gains - 26 U.S. Code Section 170, Charitable, etc., contributions and gifts
Used in: Donating appreciated stock and property - 26 U.S. Code Section 408, Individual retirement accounts
Used in: Collectibles and the 28 percent rate - 26 U.S. Code Section 453, Installment method
Used in: How installment sales work - 26 U.S. Code Section 453A, Special rules for nondealers
Used in: How installment sales work; Seller notes and interest in an installment sale - 26 U.S. Code Section 664, Charitable remainder trusts
Used in: Donating appreciated stock and property - Capital Gains Distributions: How Fund Payouts Are Taxed 2026
Used in: How capital gains are taxed; Capital gains tax rates and brackets; The net investment income tax on capital gains; Cost basis explained; Section 1250 and unrecaptured gain; Selling stocks and mutual fund shares; Form 8949 and Schedule D - CGT on gift of property: Capital gains tax on gifted property explained for US expats (2026)
Used in: Short term vs long term capital gains and the holding period; Capital gains tax rates and brackets; Cost basis explained; Basis records and proving your basis - Challenges Ahead for Taxpayers With Cryptocurrency & Digital Assets
Used in: Digital asset broker reporting and Form 1099 DA; Form 1099 B and broker statements - Dirty Dozen: Watch out for schemes aimed at high-income filers; Charitable Remainder Annuity Trusts, monetized installment sales carry risk
Used in: Seller notes and interest in an installment sale - Final regulations and related IRS guidance for reporting by brokers on sales and exchanges of digital assets
Used in: How crypto and digital asset sales are taxed; Digital asset broker reporting and Form 1099 DA; Form 1099 B and broker statements - Final Tax Rules and Transitional Guidance for Broker Reporting
Used in: How crypto and digital asset sales are taxed; Digital asset broker reporting and Form 1099 DA; Form 1099 B and broker statements - Form 1099-DA Changes the Digital Asset Tax Conversation
Used in: Basis records and proving your basis; Digital asset broker reporting and Form 1099 DA; Form 1099 B and broker statements - Instructions for Form 1065 (2025)
Used in: Collectibles and the 28 percent rate - Instructions for Form 1099-B (2026)
Used in: Short term vs long term capital gains and the holding period; Cost basis explained; Basis records and proving your basis; Selling stocks and mutual fund shares; Tax loss harvesting; The wash sale rule; Digital asset broker reporting and Form 1099 DA; Form 1099 B and broker statements - Instructions for Form 1099-DA (2026)
Used in: Digital asset broker reporting and Form 1099 DA; Form 1099 B and broker statements - Instructions for Form 4797
Used in: Adjustments to basis; Section 1245 recapture; Section 1250 and unrecaptured gain - Instructions for Form 8582 (2025)
Used in: Home sales after rental, office or nonqualified use - Instructions for Form 8824 (2025)
Used in: Like kind exchanges under Section 1031 - Instructions for Form 8949 (2025)
Used in: Cost basis explained; Adjustments to basis; Basis records and proving your basis; Selling stocks and mutual fund shares; How crypto and digital asset sales are taxed; Digital asset broker reporting and Form 1099 DA; Form 1099 B and broker statements; Form 8949 and Schedule D - Instructions for Form 8960 (2025)
Used in: The net investment income tax on capital gains - Instructions for Schedule D (Form 1040)
Used in: How capital gains are taxed; Capital gains tax rates and brackets; Capital loss limits and carryovers; Section 1250 and unrecaptured gain; How installment sales work; Form 8949 and Schedule D - Instructions for Schedule D (Form 1040) (2025)
Used in: How capital gains are taxed; Short term vs long term capital gains and the holding period; Capital gains tax rates and brackets; Netting capital gains and losses; Capital loss limits and carryovers; Collectibles and the 28 percent rate; Section 1250 and unrecaptured gain; How installment sales work; Ownership and use tests for a home sale; The wash sale rule; Digital asset broker reporting and Form 1099 DA; Form 1099 B and broker statements; Form 8949 and Schedule D - Instructions for Schedule D (Form 1120) (2025)
Used in: Tax loss harvesting - Internal Revenue Bulletin: 2005-7
Used in: The home sale exclusion under Section 121; Ownership and use tests for a home sale; Home sales after rental, office or nonqualified use - Internal Revenue Bulletin: 2023-35
Used in: How installment sales work; Seller notes and interest in an installment sale - Internal Revenue Bulletin: 2025-5
Used in: How crypto and digital asset sales are taxed; Digital asset broker reporting and Form 1099 DA - Large gains, lump sum distributions, etc.
Used in: Selling stocks and mutual fund shares - LB&I active campaigns
Used in: How crypto and digital asset sales are taxed - Limits To Converting Rental Property Into A Primary Residence To Plan For IRC Section 121 Capital Gains Exclusion
Used in: Cost basis explained; Adjustments to basis; The home sale exclusion under Section 121; Ownership and use tests for a home sale - Mutual funds (costs, distributions, etc.)
Used in: Short term vs long term capital gains and the holding period; Cost basis explained; Adjustments to basis; Selling stocks and mutual fund shares - Net Investment Income Tax
Used in: The net investment income tax on capital gains - New Limits on Partners' shares of partnership losses Frequently Asked Questions
Used in: Cost basis explained; Adjustments to basis - Open Account Debt & Form 7203
Used in: Cost basis explained - Property (Basis, Sale of Home, etc.) 3
Used in: Cost basis explained; Adjustments to basis - Publication 523 (2025), Selling Your Home
Used in: Adjustments to basis; Section 1250 and unrecaptured gain; How installment sales work; Seller notes and interest in an installment sale; The home sale exclusion under Section 121; Ownership and use tests for a home sale; Home sales after rental, office or nonqualified use; Form 8949 and Schedule D - Publication 527 (2025), Residential Rental Property
Used in: The net investment income tax on capital gains; Cost basis explained; Adjustments to basis; Home sales after rental, office or nonqualified use - Publication 537, Installment Sales
Used in: How capital gains are taxed; Short term vs long term capital gains and the holding period; Adjustments to basis; Section 1250 and unrecaptured gain; How installment sales work - Publication 537, Installment Sales
Used in: Seller notes and interest in an installment sale - Publication 541, Partnerships
Used in: Short term vs long term capital gains and the holding period; Cost basis explained; Adjustments to basis - Publication 544, Sales and Other Dispositions of Assets
Used in: How capital gains are taxed; Capital gains tax rates and brackets; Capital loss limits and carryovers; Cost basis explained; Adjustments to basis; Section 1231 gains and losses; Section 1245 recapture; Section 1250 and unrecaptured gain; Selling stocks and mutual fund shares; Form 1099 B and broker statements; Form 8949 and Schedule D - Publication 550 (2025), Investment Income and Expenses
Used in: How capital gains are taxed; Short term vs long term capital gains and the holding period; Capital gains tax rates and brackets; Netting capital gains and losses; Capital loss limits and carryovers; Collectibles and the 28 percent rate; Cost basis explained; Adjustments to basis; Basis records and proving your basis; Section 1231 gains and losses; Section 1250 and unrecaptured gain; How installment sales work; Selling stocks and mutual fund shares; Form 8949 and Schedule D - Publication 551 (12/2025), Basis of Assets
Used in: Cost basis explained; Adjustments to basis; Basis records and proving your basis; Basis of inherited property; Like kind exchanges under Section 1031; Related party 1031 exchanges; Selling stocks and mutual fund shares - Publication 561 (12/2025), Determining the Value of Donated Property
Used in: Donating appreciated stock and property - Publication 925 (2025), Passive Activity and At-Risk Rules
Used in: How capital gains are taxed; Capital gains tax rates and brackets; Capital loss limits and carryovers; Basis of property received as a gift; Basis of inherited property - Questions and Answers on the Net Investment Income Tax
Used in: The net investment income tax on capital gains; The home sale exclusion under Section 121 - Rev. Proc. 2005-14
Used in: The home sale exclusion under Section 121 - Rev. Rul. 2019-24
Used in: How crypto and digital asset sales are taxed - Revisiting the Choice of Entity Decision After OBBBA's 2025 Tax Law Changes | Part 1
Used in: The net investment income tax on capital gains - RSU Cost Basis: The Most Expensive Zero on Your 1099-B
Used in: Cost basis explained; Selling stocks and mutual fund shares; Form 1099 B and broker statements - S corporation stock and debt basis
Used in: Short term vs long term capital gains and the holding period; Cost basis explained; Selling stocks and mutual fund shares - Tax Consequences of the Family Home for the Surviving Spouse
Used in: Selling inherited property; Ownership and use tests for a home sale - Taxation of NFTs: The Hottest Digital Assets, Part 1
Used in: How crypto and digital asset sales are taxed - Topic no. 409, Capital gains and losses
Used in: How capital gains are taxed; Short term vs long term capital gains and the holding period; Capital gains tax rates and brackets; Netting capital gains and losses; Section 1250 and unrecaptured gain - Topic no. 559, Net investment income tax
Used in: The net investment income tax on capital gains - Topic no. 701, Sale of your home
Used in: The home sale exclusion under Section 121; Ownership and use tests for a home sale - Wealthfront Tax-Loss Harvesting
Used in: Netting capital gains and losses; Capital loss limits and carryovers; Tax loss harvesting; The wash sale rule - With Net Investment Income, as Many Questions as Answers
Used in: The net investment income tax on capital gains
