26 U.S. Code 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.

 

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