26-U.S.C.-65

§65 – Ordinary Loss Defined

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part I > Section 65

Details

• Reference: Section 65
• Legend: §65 – Ordinary Loss Defined
• USCode Year: 2013

Provision Content

For purposes of this subtitle, the term ordinary loss includes any loss from the sale or exchange of property which is not a capital asset. Any loss from the sale or exchange of property which is treated or considered, under other provisions of this subtitle, as ordinary loss shall be treated as loss from the sale or exchange of property which is not a capital asset.

(Added Pub. L. 94–455, title XIX, §1901(a)(11), Oct. 4, 1976, 90 Stat. 1765.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-62 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-62, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-56 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-56, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-59B in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-59B, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-57 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-57, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Browse the Topic Map in relation with Title 26 (Internal Revenue Code) guided by subject interests.