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What Is the Easiest Way for a Taxpayer Who Is

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Essay

What is the easiest way for a taxpayer who is going to sell property that has declined in value to avoid the § 267 loss disallowance provision?


Definitions:

Import Competition

The pressure on domestic companies from foreign producers offering goods or services in the same market.

Herfindahl Index

A measure of market concentration that squares and then sums the market share percentages of all firms within the industry.

Market Shares

The proportion of a market controlled by a particular company, product, or service in relation to total sales in the market.

Herfindahl Index

A measure of market concentration that sums the squares of the market shares of all firms in the industry.

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