CFR›Title 26›Chapter I›Part 1›Subject Group Treatment of Capital Losses ContainsSections 1.1211-1–1.1212-1CorpusDaily eCFRDisplayed edition2026-07-24Last updated2026-07-24 Sections 1.1211-1 § 1.1211-1 Limitation on capital losses. 1.1212-1 § 1.1212-1 Capital loss carryovers and carrybacks. Previous Transfers of Interests in a Partnership Transfers of Interests in a Partnership Next Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969 Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969