1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter P - Capital Gains and Losses
  6. 26 USC Part II
26 USC Part II
TREATMENT OF CAPITAL LOSSES
October 30, 2020
§
1211
Limitation on capital losses
§
1212
Capital loss carrybacks and carryovers
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Part I TREATMENT OF CAPITAL GAINS
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Part III GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

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