Background of the Controversy
Published Date
Copyright 1951
ISBN 0870141198
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Copy CitationLawrence Howard Seltzer and Selma F. Goldsmith, The Nature and Tax Treatment of Capital Gains and Losses (NBER, 1951), chap. 1, https://www.nber.org/books-and-chapters/nature-and-tax-treatment-capital-gains-and-losses/background-controversy.