Derive TCP maximum segment size from MTU, IP version, and TCP timestamps.
MSS = MTU − IP header (20 IPv4 / 40 IPv6) − TCP header (20) − timestamps (12 if enabled).
MTU 1500 IPv4 → MSS 14601500 − 20 (IPv4) − 20 (TCP) = 1460. IPv6 gives 1440; timestamps subtract 12 more.
MTU is the whole IP packet limit; MSS is the TCP payload limit inside it.