@inbook{NBERc4485,
 Crossref = "NBERselt51-1",
 title = "Appendix to "The Nature and Tax Treatment of Capital Gains and Losses"",
 author = "Lawrence Howard Seltzer and Selma F. Goldsmith and M. Slade Kendrick",
 BookTitle = "The Nature and Tax Treatment of Capital Gains and Losses",
 Publisher = "NBER",
 pages = "319-554",
 year = "1951",
 URL = "http://www.nber.org/chapters/c4485",
}
@book{NBERselt51-1,
 title = "The Nature and Tax Treatment of Capital Gains and Losses",
 author = "Lawrence Howard Seltzer and Selma F. Goldsmith and M. Slade Kendrick",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "NBER",
 year = "1951",
 URL = "http://www.nber.org/books/selt51-1",
}