← Search Journal of Finance Vol. 7 No. 1 1952 The Nature and Tax Treatment of Capital Gains and Losses. Mabel Newcomer; Lawrence H. Seltzer DOI10.2307/2975989 Volume7 Issue1 Pages110 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 ✓