THE CASE OF THE FORGOTTEN BASIS: AN ADMONITION TO VICTIMS OF INTERNAL REVENUE CODE SECTION 115(g)
Katcher, Richard
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Abstract
It is the purpose of this article to explore the various means available to a victim of section 115(g) for recovering the basis of his cancelled stock and to examine the reasons that may be advanced in support of the conclusion that the victim should be allowed a capital loss deduction measured by the amount of the basis.