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" In the case of any loss claimed to have been sustained from any sale or other disposition of shares of stock or securities where it appears that, within a period beginning 30 days before the date of such sale or disposition and ending 30 days after such... "
Internal Revenue Cumulative Bulletin - Page 232
by United States. Internal Revenue Service - 1977
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 pages
...loss claimed to have been sustained from the sale or other disposition of stock or securities, if, within a period beginning 30 days before the date...or disposition and ending 30 days after such date (referred to in this article as the 61-day period), he has acquired (by purchase or by an exchange...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...loss claimed to have been sustained from the sale or other disposition of stock or securities, if, within a period beginning 30 days before the date...or disposition and ending 30 days after such date (referred to in this article as the 61-day period), he has acquired (by purchase or by an exchange...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...as amounts received in exchange therefor. SEC. 118. LOSS FROM WASH SALES OF STOCK OR SECURITIES. (a) In the case of any loss claimed to have been sustained...taxpayer has acquired (by purchase or by an exchange upon which the entire amount of gain or loss was recognized by law) , or has entered into a contract...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 pages
...loss claimed to have been sustained from the sale or other disposition of stock or securities, if, •within a period beginning 30 days before the date...or disposition and ending 30 days after such date (referred to in this article as the 61-day period), he has acquired (by purchase or by an exchange...
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United States Statutes at Large, Volume 53, Part 1

United States - 1939 - 780 pages
...disposition of which was not deductible. SEG 118. LOSS FROM WASH SALES OF STOCK OR SECURITIES. (a) In the case of any loss claimed to have been sustained...taxpayer has acquired (by purchase or by an exchange upon which the entire amount of gain or loss was recognized by law), or has entered into a contract...
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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...disposition of which was not deductible. SEC. 118. LOSS FROM WASH SALES OF STOCK OR SECURITIES. fa) In the case of any loss claimed to have been sustained...taxpayer has acquired ( by purchase or by an exchange upon which the entire amount of gain or loss was recognized by law) , or has entered into a contract...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...as amounts received in exchange therefor. SEC. 118. LOSS FROM WASH SALES OF STOCK OR SECURITIES. (a) In the case of any loss claimed to have been sustained...taxpayer has acquired (by purchase or by an exchange upon which the entire amount of gain or loss was recognized by law), or has entered into a contract...
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The Code of Federal Regulations of the United States of America ..., Book 2

1940 - 1806 pages
...*f Subpart R— Loss From Wash Sales SEC. 118. Loss from wash sales of stock or securities. — (a) +p @ 4 7 DQ" B R ݎ*v xC x I#^)s᷸ UL j S/ SO days after such date, the taxpayer has acquired (by purchase or by an exchange upon. which the entire...
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The Code of Federal Regulations of the United States of America ..., Book 2

1941 - 1688 pages
...loss claimed to have been sustained from the sale or other disposition of stock or securities, if, within a period beginning 30 days before the date...or disposition and ending 30 days after such date (referred to in this section as the 61-day period) , he has acquired (by purchase or by an exchange...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 pages
...loss claimed to have been sustained from the sale or other disposition of stock or securities, if, within a period beginning 30 days Before the date...or disposition and ending 30 days after such date (referred to in this section as the 61-day period), he has acquired (by purchase or by an exchange...
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