TY  - BOOK
AU  - Seltzer,Lawrence H.
TI  - The nature and tax treatment of capital gains and losses
T2  - National Bureau of Economic Research. Fiscal studies,
U1  - 336.243 
PY  - 1951///
CY  - New York
PB  - National Bureau of Economic Research
KW  - Capital gains tax
KW  - United States
N1  - Includes index
ER  -