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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter P. Capital Gains and Losses |
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Part II. TREATMENT OF CAPITAL LOSSES |
| § 1211. Limitation on capital losses |
| § 1212. Capital loss carrybacks and carryovers |
Amendments
1969—Pub. L. 91–172, title V, § 512(f)(2),