post-October capital loss
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 852 — for purposes of this title (2 versions over time)
For purposes of this paragraph, the term “post-October capital loss” means—
(i) any net capital loss attributable to the portion of the taxable year after October 31, or
(ii) if there is no such loss—
(I) any net long-term capital loss attributable to such portion of the taxable year, or
(II) any net short-term capital loss attributable to such portion of the taxable year.