Payment of tax on personal capital gains from separate funds, specific IRS Law, Regulation, Rule, or other

[FredHuffman]

Kindly name specific statute in tax law, regulation other applicable to withholding or payment of personal capital gains tax please.

Thanks in advance for your time and any information.

--FH

[Bsch4477]

IRC section 1222. 

[fanfare]

what is your question.?

If you have an unexpected capital gain, the Estimated Tax Payments required can be tricky.