Treatment of Capital Losses

Treatment of Capital Losses

In Legislation

Treatment of Capital Losses in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter P, Part II

The current, permanent, in-force federal laws regulating treatment of capital losses are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter P, Part II. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including treatment of capital losses) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Capital Gains and Tax Liability of the US Code, including treatment of capital losses) by chapter and subchapter.