post-December ordinary loss
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 852 — for purposes of this title
For purposes of this paragraph, the term “post-December ordinary loss” means the excess (if any) of—
(i) the ordinary losses not described in subparagraph (E)(i) and attributable to the portion of the taxable year after December 31, over
(ii) the ordinary income not described in subparagraph (E)(ii) and attributable to such portion of the taxable year.