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paragraph (d) of this subsection applied in computing the individual’s net capital loss for any taxation year that began before 1995,
paragraph (d) of this subsection applied in computing the individual’s net capital loss for any taxation year that began before 1995,
paragraph (d) of this subsection applied in computing the individual’s net capital loss for any taxation year that began before 1995,
paragraph (d) of this subsection applied in computing the individual’s net capital loss for any taxation year that began before 1995, and