26 USC Subtitle A, CHAPTER 1, Subchapter P, PART II: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter P, PART II: Front Matter

*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC Subtitle A, CHAPTER 1, Subchapter P, PART II: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter P-Capital Gains and LossesPART II-TREATMENT OF CAPITAL LOSSES

Jump To: Amendments

PART II-TREATMENT OF CAPITAL LOSSES

Sec.

1211.

Limitation on capital losses.

1212.

Capital loss carrybacks and carryovers.

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.