Paul L. Caron

Saturday, December 4, 2021

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:

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