An Analysis of the Tax Treatment of Capital Losses

Description:

This report provides an overview of issues related to the tax treatment of capital losses. It explains the current income tax treatment of losses, describes the historical treatment of losses, provides examples of the tax gaming opportunities associated with the net loss deduction, examines the distributional issues, and discusses the possible stimulative effects of an increase in the net loss deduction.

Creator(s):
Creation Date: October 9, 2002
Partner(s):
UNT Libraries Government Documents Department
Collection(s):
Congressional Research Service Reports
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Publisher Info:
Place of Publication: Washington D.C., USA
Date(s):
  • Creation: October 9, 2002
Description:

This report provides an overview of issues related to the tax treatment of capital losses. It explains the current income tax treatment of losses, describes the historical treatment of losses, provides examples of the tax gaming opportunities associated with the net loss deduction, examines the distributional issues, and discusses the possible stimulative effects of an increase in the net loss deduction.

Physical Description:

12 pages.

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Partner:
UNT Libraries Government Documents Department
Collection:
Congressional Research Service Reports
Identifier:
Resource Type: Report
Format: Text