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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 65. — Ordinary loss defined · Congress.wiki

U.S. Code/Title 26/§ 65

Title 26

26

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26 U.S.C. § 65.Chapter 1

§ 65

Ordinary loss defined

Title 26

1 min read

Subchapter: Computation of Taxable Income

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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.

Release: pl-119-83 (2026-04-13)