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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter P > PART II
NOTES:
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.
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