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Index/Topics/Collectible tax rules

Collectible tax rules

Collectible gains and losses follow the capital gains rules and net capital losses can shelter up to $3,000 of ordinary income per year

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Feb 2, 2026

How do net operating loss carryforwards work and how long can they reduce taxable income?

(NOL) carryforwards let a business or non‑corporate taxpayer apply a prior year’s deductible losses against future to reduce taxes; under current federal law most NOLs can be carried forward indefinit...

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