Effects of the Changing Treatment of Capital Losses and of Short Term Transactions

Lawrence Howard Seltzer and Selma F. Goldsmith, The Nature and Tax Treatment of Capital Gains and Losses (NBER, 1951), chap. 7, https://www.nber.org/books-and-chapters/nature-and-tax-treatment-capital-gains-and-losses/effects-changing-treatment-capital-losses-and-short-term-transactions.