specified loss
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4982 — for purposes of this section
The term “specified loss” means ordinary loss from the sale, exchange, or other disposition of property (including the termination of a position with respect to such property). Such term shall include any foreign currency loss attributable to a section 988 transaction (within the meaning of section 988) and any amount allowable as a deduction under section 1296(a)(2).