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title 26
Internal Revenue
chapter I-i12
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 9
Treatment of Capital Losses
Subjgrp 9. Treatment of Capital Losses
§ 1.1211-1 - Limitation on capital losses.
§ 1.1212-1 - Capital loss carryovers and carrybacks.
