Stock losses in tax filings

I have a question on stock losses which i am unable to get answer. 
 

can i claim more then 3000$ losses in tx filing if it is just offseting the profit?

example:

I earned 50,000$ Profit and 10,000$ loss in a year. Do i have to pay tax on 40,000$ or 47,000$ ???

1 Comments
 

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