Break Into Tax: The Limitation On Capital Losses

Learn or review the limitation on capital losses of IRC § 1211. This video covers this disallowance provision, as well as the treatment of individuals' capital loss carryforward under IRC § 1212. Professor Lederman & Professor Emily Cauble co-host. A prior video in this series covers how to determine if a gain or loss is capital or ordinary. A planned future video will cover the capital gains preference applicable to individuals.

TaxProf Blog coverage of Break Into Tax videos:

• Christians And Lederman Start YouTube Series Break Into Tax (BiT) (Feb. 16, 2021)
• Christians & Lederman: Should You Get A Tax LLM? (Feb. 24, 2021)
• Christians & Lederman: An Important Tax Tip & #WhyTakeTax? (Apr. 1, 2021)
• Lederman & Christians: Last-Minute Exam Prep (Apr. 24, 2021)
• Lederman & Christians: Tax Papers Unlocked — The Elevator Pitch (May 19, 2021)
• Lederman & Christians: An Overview Of U.S. Federal Tax Controversies (June 21, 2021)
• Lederman & Christians: Tax Papers Unlocked — Rita de la Feria (July 9, 2021)
• Christians & Lederman: How To Read A Tax Statute (July 24, 2021)
• Lederman & Christians: Tax Papers Unlocked — Dan Shaviro (Aug. 2, 2021)
• Christians & Lederman: Tax Careers — The Office Of Chief Counsel And The IRS (Aug. 14, 2021)
• Lederman & Christians: Tax Papers Unlocked — Jon Choi (Aug. 21, 2021)
• Christians & Lederman Launch Season 2 of Break Into Tax (Sept. 18, 2021)
• Lederman & Bearer-Friend: Break Into Legal Academia (Sept. 25, 2021)
• Break Into Tax: Friday The 15th (Oct. 11, 2021)
• Break Into Tax: Talking Tax Careers With The Tax Chick (Oct. 16, 2021)
• Break Into Tax: Tax Papers Unlocked — Victoria Haneman (Oct. 23, 2021)
• Break Into Tax: Exam Tips (Nov. 6, 2021)
• Break Into Tax: Introduction To Deductions (Nov. 20, 2021)
• Break Into Tax: Capital Gains & Losses — An Introduction (Nov. 27, 2021)
• Break Into Tax: The Limitation On Capital Losses (Dec. 4, 2021)
• Break Into Tax: The Capital Gains Preference (Dec. 11, 2021)
• Break Into Tax: The Federal Income Tax Treatment of Debt (Dec. 18, 2021)
• Videos: How To Do Legal Research And Tax Research (Jan. 22, 2022)