### Question
How does the law define post-October capital loss?


### Answer
Under *26 U.S.C. § 852*, **post-October capital loss** is defined as:

> the greatest of—


(i) the net capital loss attributable to the portion of the taxable year after October 31,


(ii) the net long-term capital loss attributable to such portion of the taxable year, or


(iii) the net short-term capital loss attributable to such portion of the taxable year

#### Citation:
  - *26 U.S.C. § 852*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter M-Regulated Investment Companies and Real Estate Investment Trusts > PART I-REGULATED INVESTMENT COMPANIES**

