Investors & landlords

Thanks, that's helpful.  I'd rather use none at all this year than use all of it on long-term gains, but I can't find any way to remove it from my return entirely either.  The post you linked to states, "Carryovers from this year's return must be applied to next year's return." can you advise where in IRS regulations this comes from?  All text I have seen so far in my research says "can" use, I cannot find any IRS regulation that says "must" use.  Thanks again!