← Search Journal of Finance Vol. 7 No. 2 1952 On the Deductibility of Capital Losses Under the Income Tax George F. Break University of California System DOI10.2307/2976291 Volume7 Issue2 Pages214 Sources semanticscholar openalex crossref Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓