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