Section 165 irs July 8, 2019 16 32 64 128 Section 165 irs code Irs section 165 loss Irs section 165 c )( 2 Irs section 165 g Irs section 165 d Irs section 165 c Irs section 165 h )( 5 Sec 165 irc Section 165(i) Section 163(j) irs