An Analysis of the Tax Treatment of Capital Losses

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Several reasons have been advanced for increasing the net capital loss limit against ordinary income: as a part of an economic stimulus plan, as a means of restoring confidence in the stock market, and to restore the value of the loss limitations to its 1978 level. Capital loss limits are imposed because individuals from reducing their taxes by legalizing losses while holding assets with gains until death when taxes are avoided completely.

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16 p.

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Hungerford, Thomas L. & Gravelle, Jane G. October 20, 2008.

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Several reasons have been advanced for increasing the net capital loss limit against ordinary income: as a part of an economic stimulus plan, as a means of restoring confidence in the stock market, and to restore the value of the loss limitations to its 1978 level. Capital loss limits are imposed because individuals from reducing their taxes by legalizing losses while holding assets with gains until death when taxes are avoided completely.

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16 p.

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  • October 20, 2008

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  • March 19, 2016, 1:57 p.m.

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  • April 13, 2026, 2:48 p.m.

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Thumbnail image of item number 1 in: 'An Analysis of the Tax Treatment of Capital Losses'.
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Hungerford, Thomas L. & Gravelle, Jane G. An Analysis of the Tax Treatment of Capital Losses, report, October 20, 2008; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metadc821197/: accessed April 17, 2026), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.

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