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Defining and Taxing Capital Assets:  Review and Update

Author:  Edward J. Schnee.

Source: Volume 23, Number 03, Spring 2006 , pp.246-259(14)

Journal of Taxation of Investments

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The taxation of earned versus unearned income has varied over time. However, except for the period of 1986-1990, capital gains have received preferential treatment. Even during this period, the definition and computation of capital gains and losses were important because of the limitations placed on the deductibility of capital losses.


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