Effects of the Changing Treatment of Capital Losses and of Short Term TransactionsLawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick
Chapter in NBER book The Nature and Tax Treatment of Capital Gains and Losses (1951), Lawrence Howard Seltzer, assisted by Selma F. Goldsmith and M. Slade Kendrick (p. 181 - 202) This paper is available as PDF (427 K) or via email.
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