                                                349

,      7.    
        (,
90-  )    ,  -
   ,     ,   .

 ,       , 
         .  
  ()     .   -
          
    ,     
          . -
      ,    
 ,  ,     .

      ,    -
     .     
      ,      .
      .    -
    . ,    100  
 $40  ,     100   $50     
100   $60  ,     ?   
         ,   -
  $10  .   ,     
.     ,     -
  ,   (first-in, first-out,  FIFO),   -
  $40,    $20  .

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

       -
 (bringing)        
  ,  .    -
  ,     , 
.      ,    
,   (het aggregate capital gain or loss).    
        :

1.       ,    
,    .
:      .

2.       ,    
,    .

:        -
  28%.

3.         ,    
  .

:   ,     -
   ,       -
    28%.