TourAxiom/US Federal/Statutes/Title 26/§ 852/(b)/(8)/(B)Qualified late-year lossOfficial sourceciteFor purposes of this paragraph, the term “qualified late-year loss” means—(i)#cite · 26 U.S.C. § 852(b)(8)(B)(i)any post-October capital loss, and(ii)#any late-year ordinary loss.← In generalPost-October capital loss →
