No a ordinary individual taxpayer can not carry back a capital loss for the sale of assets using the 1040 federal income tax return.
Very carefully!
Capital Losses Specifically for Corporations as per the internal revenue code section 1212: If a corporation has a net capital loss for any taxable year, the amount thereof shall be- (A) a capital loss carryback to each of the 3 taxable years preceding the year of the loss, but only to the extent- (i) such loss is not attributable to a foreign expropriation capital loss, and (ii) the carryback of such loss does not increase or produce a net operating loss for the taxable year to which it is being carried back; (B) except as provided in subparagraph (C), a capital loss carryover to each of the 5 taxable years succeeding the loss year; and (C) a capital loss carryover- (i) in the case of a regulated investment company to each of the 8 taxable years succeeding the loss year, and shall be treated as a short-term capital loss in each such taxable year.
It depends what kind of tax loss it is.
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An individual's total response to a major loss.
Yes.
If I'm understanding your Q, - no, in fact, the opposite. it is something generated in a different year than what it is used in.
Explain how information can be made accessible to individuals with sensory loss
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