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The Nature and Tax Treatment of Capital Gains and Losses

Author

Listed:
  • Lawrence Howard Seltzer
  • Selma F. Goldsmith
  • M. Slade Kendrick

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Suggested Citation

  • Lawrence Howard Seltzer & Selma F. Goldsmith & M. Slade Kendrick, 1951. "The Nature and Tax Treatment of Capital Gains and Losses," NBER Books, National Bureau of Economic Research, Inc, number selt51-1.
    • Handle: RePEc:nbr:nberbk:selt51-1
    Note: PE CF IFM
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    Cited by:

    1. Torkkeli Anu & Kukkonen Matti, 2017. "Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 47-58, January.
    2. Robert Eisner, 1980. "Capital Gains and Income: Real Changes in the Value of Capital in the United States, 1946-77," NBER Chapters, in: The Measurement of Capital, pages 175-346, National Bureau of Economic Research, Inc.
    3. Hugo Nurnberg & Douglas Lackey, 2010. "The Ethics of Life Insurance Settlements: Investing in the Lives of Unrelated Individuals," Journal of Business Ethics, Springer, vol. 96(4), pages 513-534, November.

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