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It does not imply that. It's merely saying that 1256 Contracts have give the investor an option to carry losses backward. If they carry them back, they cannot then also carry them forward (this part should be obvious, but I think that's all the article is saying in the parenthetical statement that you quoted). — voidxor17:53, 18 June 2025 (UTC)Reply
Latest comment: 1 year ago1 comment1 person in discussion
The article is all over the map when it comes to whether the word "section" should be capitalized in "section 1256 contract". The capitalization of "contract" is equally all over the map. Does anybody have any strong opinion (or better yet, an MOS reference) to which each should be, so that we can make them consistent? — voidxor17:55, 18 June 2025 (UTC)Reply
