26 USC 1212
§ 1212 - Capital loss carrybacks and carryovers
- § 1212 - Capital loss carrybacks and carryovers
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter P— Capital Gains and Losses
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2010 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1964 Amendments
- Plan Amendments Not Required Until January 1, 1989
- Election Not To Carryback Certain Net Capital Losses
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