348                                                    13

   

    ,      -
,      .    
   .       
 ,     .

        ,
           
( )  (realised capital gain (or loss})     . 
 ,   $50,       $100,    -
   (unrealized capital gain)  .     
$120     ,    $70  , -
  ,          .

        .  
 ,        ,
     ,     . , -
, ,       1000    $50 
,       $20  .    
$30 000 [1000  ($50 - $20)]      ,    .
   ,  ,    1000  ,   $65
 .       $95  ,   
  $30 000 [1000  ($65 - $95)]     .    
  ,        ,  
 -  .    ,    -
   31      1 ,     $30 000,
    .         
 ,      . ,        
      .   -
   ,     
 (wash sale),        
   30 .

        ,  
 -  - .      -
,         -
.    -      -
    .  ,   ,     -
,           
         .

 -        -  
.      ,    
 ,    ,    , -
     .   ,  -
    ,   - 
     ,   
       .

   (capital gains and losses) , ,   -
,       .    -
,       (-
, ).      , -
    ,  , -
   .      -  
    ,      -
    ,     -