Post-October capital loss
For purposes of this paragraph, the term “post-October capital loss” means—
(i)#
any net capital loss attributable to the portion of the taxable year after October 31, or
(ii)#
if there is no such loss—
(I) any net long-term capital loss attributable to such portion of the taxable year, or
(II) any net short-term capital loss attributable to such portion of the taxable year.
(ii)(I)#
any net long-term capital loss attributable to such portion of the taxable year, or
(ii)(II)#
any net short-term capital loss attributable to such portion of the taxable year.