000 00409cam a22001217a 4500
008 180718b1951 xxu||||| |||| 00| 0 eng d
082 _aL2514 Se49
100 _aSeltzer, Lawrence H.
245 _aNature and tax treatment of capital gains and losses
_cby Lawrence H. Seltzer
260 _aNew York
_bNational Bureau of Economic Research
_c1951
300 _a554p.
650 _aTaxation --Capital gains and losses
999 _c434826
_d434826