THE MIRROR OF MEDIA

TaxProf Blog


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:

https://taxprof.typepad.com/taxprof_blog/2021/12/break-into-tax-the-limitation-on-capital-losses.html

Legal Education, Tax | Permalink



Source link