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http://www.irs.gov/pub/irs-pdf/p550.pdf (Page 65 - Capital Loss)
"Capital loss carryover:
If you have a total net loss on line 16 of
Schedule D that is more than the yearly limit on capital loss
deductions, you can carry over the unused part to the next year and
treat it as if you had incurred it in that next year. If part of the
loss is still unused, you can carry it over to later years until it is
completely used up.
When you figure the amount of any capital loss carryover to the next
year, you must take the current year's allowable deduction into
account, whether or not you claimed it.
When you carry over a loss, it remains long-term or short-term. A
long-term capital loss you carry over to the next tax year will reduce
that year's long-term capital gains before reduces that year's
short-term capital gains."
"Capital loss carryover:
If you have a total net loss on line 16 of
Schedule D that is more than the yearly limit on capital loss
deductions, you can carry over the unused part to the next year and
treat it as if you had incurred it in that next year. If part of the
loss is still unused, you can carry it over to later years until it is
completely used up.
When you figure the amount of any capital loss carryover to the next
year, you must take the current year's allowable deduction into
account, whether or not you claimed it.
When you carry over a loss, it remains long-term or short-term. A
long-term capital loss you carry over to the next tax year will reduce
that year's long-term capital gains before reduces that year's
short-term capital gains."
작성일2008-02-14 15:00
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