{"identifier":"/us/usc/t26/s65","title":26,"num":"\u00a7\u202f65.","heading":"Ordinary loss defined","text":"\u00a7\u202f65.\nOrdinary loss defined\nFor purposes of this subtitle, the term \u201cordinary loss\u201d includes any loss from the sale or exchange of property which is not a capital asset. Any loss from the sale or exchange of property which is treated or considered, under other provisions of this subtitle, as \u201cordinary loss\u201d shall be treated as loss from the sale or exchange of property which is not a capital asset.","url":"https://projectusc.org/usc/t26/s65.html","content":[{"t":"sec","id":"/us/usc/t26/s65","children":[{"t":"num","text":"\u00a7\u202f65."},{"t":"heading","text":"Ordinary loss defined"},{"t":"content","text":"\n","children":[{"t":"p","text":"For purposes of this subtitle, the term \u201cordinary loss\u201d includes any loss from the sale or exchange of property which is not a capital asset. Any loss from the sale or exchange of property which is treated or considered, under other provisions of this subtitle, as \u201cordinary loss\u201d shall be treated as loss from the sale or exchange of property which is not a capital asset.","tail":"\n"}]},{"t":"text","text":"\n"}]}]}