Post-October specified loss
For purposes of this paragraph, the term “post-October specified loss” means the excess (if any) of—
(i)#
the specified losses (as defined in section 4982(e)(5)(B)(ii)) attributable to the portion of the taxable year after October 31, over
(ii)#
the specified gains (as defined in section 4982(e)(5)(B)(i)) attributable to such portion of the taxable year.