I’m self-employed and use the M&IE standard federal per diem rates for meal costs while away from home. If I take a customer to lunch, can I base my deduction on the actual cost of that meal?

Capital loss carryover

A capital loss that is not deductible because it exceeds the annual $3,000 capital loss ceiling. A carryover loss may be deducted from capital gains of later years plus up to $3,000 of ordinary income.