post-October specified loss
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “post-October specified loss” means the excess (if any) of—
(i) the specified losses (as defined in section 4982(e)(5)(B)(ii)) attributable to the portion of the taxable year after October 31, over
(ii) the specified gains (as defined in section 4982(e)(5)(B)(i)) attributable to such portion of the taxable year.
Source
- 2014–present26 U.S.C. § 852Internal Revenue Code · Taxation of regulated investment companies and their shareholders · for purposes of this title