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PART II⁠—TREATMENT OF CAPITAL LOSSES — Front Matter

Chap.Sec.
1211.Limitation on capital losses.
1212.Capital loss carrybacks and carryovers.

Editorial Notes

Amendments

1969⁠—Pub. L. 91–172, title V, § 512(f)(2), Dec. 30, 1969, 83 Stat. 641, substituted “carrybacks and carryovers” for “carryover” in item 1212.