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166(d) provides that noncorporate taxpayers can claim short-term capital losses for nonbusiness bad debts.
More interesting to note are the large changes in the amount of net short-term capital losses reported.
Short-term capital losses (including short-term capital loss carryovers) would offset short-term capital gains.
Furthermore, up to $3,000 ($1,500 if married filing separately) of excess long or short-term capital losses can be used to offset ordinary income from such sources as your job or bank interest.