PART II—TREATMENT OF CAPITAL LOSSES

Sec.
1211.
Limitation on capital losses.
1212.
Capital loss carrybacks and carryovers.

        

Editorial Notes

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.