![The Nature and Tax Treatment of Capital Gains and Lossesby Lawrence H. Seltzer;Federal Income Tax Treatment of Capital Gains and Lossesby United States Treasury Department: Tax Advisory Staff of the Secretary]()
The Nature and Tax Treatment of Capital Gains and Lossesby Lawrence H. Seltzer;Federal Income Tax Treatment of Capital Gains and Lossesby United States Treasury Department: Tax Advisory Staff of the SecretaryReview by: William Vickrey · The Accounting Review · 1952