Show l- l lII u II INCOME T TAX X FACT I No 16 ClaIms for deductions toY to losses losse n 0 what Is iii I 1 n at cit wash sales sale sale and repurchAse of oC securities i r ire vre sl di allo tt E 4 I by ty th the thc reo re ensue nue art of or I I r prior n arts t n-t t t ere wan nas no plO plO- pio 1 tt d an on OI ot of tacks stocks or from selling st 5 fit ac a 0 ps ice less than tl that at for tor which they ere nere punch punch- a aed ed and anil fleu aeu such n IQs s 10 even ven though the I cre tn- tn lin Under tIm th till r en aluf no de- de deduction de deduction Is la nIete It ap- ap appears p pears pars that within 1 30 20 1010 doss before ot or after such S asIc It or disposition t ti's taxpayer has oil cd othor othAr t than an by I or nance sub sill sul huly I T property rOll rt and the property Si so nC acquired 1 I is held bY er for tor or any period after oter such sal sale said or disposition Owners 0 of o arl ard 1 bonds bond Coin can cannot cannot not deduct from Aro tro s Income amounts l n ai as losses 10 on Sc- Sc ac account count of ot shrinka of or sl v il Ie ics tes in uh Securities gh fluctuations In Inthe Inthe Inthe the market 0 ov or th e The file fore tore foregoing foregoing going applies only to 0 owners onner ner and andI I estol vestora and no to d In who wb by means meins of ot th th In are giri trio the hene benefit lt or of shrinkage of securities in they dealS deal dealAs As S a I lule iule ule deductions for tor 10 les an ale 01 1101 ed for tor the tho ear car carIn earin In which they mire are sustained How How- However ever cr In order more y tol toire to reo re reflect flett Income Iho ho ot of Ecu nt l CI mav nias permit the ded deduction of n ii I I loss Iou in a ear othol othet than th thit It In which sustained The IL Ia er in hl Isis return or an n amended return I deduct a loss 10 only oni for tor the year cor In which sustained It If h he desires to account for ron lii hl los Ion ns isa o ot of he a to his re- re return return re return turn tor fr that sear eat a 01 I t for tor of c tt tao sc tu liy by L tbs tb's l together ether with Ith a corn con pl te nt it t f the tarts I arco arte of at deduction for a loss 10 lo other r than thon In the year vear I in I sustained 1 I l 1 within thin the dl discretion of at tim th lon I and Is 11 allowed cd in hi II e c case |