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posted Jun 6, 2019 5:14:04 AM

On the carryover report there are nonrecaptured sec 1231 losses. if there are no sec 1231 gains to offset them in the next 5 years, what happens to those losses? thx

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Level 15
Jun 6, 2019 5:14:06 AM

They are not really "losses" so to speak but they do come into play in how a 1231 gain is computed and since the look back period is only 5 years any losses not used are no longer considered.

1 Replies
Level 15
Jun 6, 2019 5:14:06 AM

They are not really "losses" so to speak but they do come into play in how a 1231 gain is computed and since the look back period is only 5 years any losses not used are no longer considered.