TourAxiom/US Federal/Statutes/Title 26/§ 852/(b)/(8)/(C)/(ii)Official sourceciteif 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.← 26 U.S.C. § 852(b)(8)(C)(i)
