TY - BOOK AU - Seltzer,Lawrence Howard TI - The nature and tax treatment of capital gains and losses T2 - National Bureau of Economic Research. Fiscal policy series U1 - 336.243 PY - 1951/// CY - New York, NY. PB - National Bureau of Economic Research KW - Impuestos sobre la renta KW - Estados Unidos KW - Inversiones N1 - Incluye bibliografía ER -