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United States Code
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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
‹
Pt. I
Treatment of Capital Gains
Pt. III
General Rules for Determining Capital Gains and Losses
›
Part II — Treatment of Capital Losses
Search Part II full text →
§1211
Limitation on capital losses
§1212
Capital loss carrybacks and carryovers
‹
Pt. I
Treatment of Capital Gains
Pt. III
General Rules for Determining Capital Gains and Losses
›
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