---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schP/ptII"
level: "part"
label: "Part II"
heading: "Treatment of Capital Losses"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schP-ptII"
sections_count: 2
---

# Part II — Treatment of Capital Losses

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter P — Capital Gains and Losses

## Sections

- [§1211. Limitation on capital losses](/usc/26/1211.md)
- [§1212. Capital loss carrybacks and carryovers](/usc/26/1212.md)