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If the disposition of a loss position would result in a capital loss, then that character is preserved once the loss is allowed as a deduction, regardless of how a gain or loss on any successor position would be treated [Treas Reg 11092(b)-1T(c)(1)] Similarly, if the original loss position would have been subject to the special 60% long-term/40% short-term capital loss treatment provided under Code section 1256, the deferred loss is also subject to that treatment, even if the gain or loss on a successor position would be treated as a 100% long-term or 100% short-term capital gain or loss [Treas Reg 11092(b)-1T(c)(2)] Positions in a straddle are also subject to special modi ed short sale rules [Code sec 1092(b)(1)], which operate in a manner similar to Rule 2 governing short sales, with the concept of offsetting positions substituting for substantially identical property.

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<%@ page errorPage= ExceptionHandler.jsp %> <html> <%@include file= Header.html %> <body bgcolor= #FFDFD7 > <HR> <p align= center ><b><i><font face= Century Gothic >Estimated Capital

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In certain cases, these special rules may terminate a taxpayer s holding period in a straddle position For example, when the taxpayer has held property for less than one year and the property constitutes a position in a straddle, the holding period for the property would be deemed to begin at the time the offsetting position or positions are disposed of (This holding-period termination rule does not apply to positions the taxpayer held for at least a year before establishing the straddle that includes the positions [Treas Reg 11092(b)-2T(a)(2)]) Further, a loss on the disposition of a straddle position (a loss position ) is generally treated as a long-term capital loss if (a) on the date the taxpayer entered into the loss position, the taxpayer held directly, or indirectly through a related person or ow-through entity (eg.

6.907 7.600

, a partnership), one or more positions offsetting to the loss position, and (b) all gain or loss on at least one position in the straddle would have been treated as a long-term capital gain or loss if the position had been disposed of on the date the loss position was entered into [Treas Reg 11092(b)-2T(b)(1)]..

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Table 4.10 Characteristic infrared bands of phosphorus compounds Wavenumber (cm 1 ) 2425 2325 2320 2270 1090 1080 990 910 2700 2100 1040 930 1050 950 830 750 1250 1160 1050 870 1450 1430 1260 1240 1350 1300 1050 700 850 500 600 300 500 200 500 200 Assignment Phosphorus acid and ester P H stretching Phosphine P H stretching Phosphine PH2 bending Phosphine P H wagging Phosphorus acid and ester O H stretching Phosphorus ester P OH stretching Aliphatic asymmetric P O C stretching Aliphatic symmetric P O C stretching Aromatic P O stretching Aromatic P O stretching Aromatic P C stretching Aliphatic P=O stretching Aromatic P=O stretching P F stretching P=S stretching P Cl stretching P Br stretching P S stretching

Table 11.2 PSID: 2005 final dispositions for 2003 interviewed families, by need for tracking. Disposition No. Interview Refusal Tracking exhausted Other non interview Total 1289 98 48 6 1441 Tracking needed % 89.5 6.8 3.3 0.4 100.0 No. 6528 124 0 11 6663 No tracking % 97.8 1.9 0.0 0.2 100.0

Both mid-infrared and near-infrared techniques may be used to obtain qualitative and quantitative information about food samples [9 13]. Foods are complex mixtures, with the main components being water, proteins, fats and carbohydrates. The important analytical mid-infrared bands associated with the major components of foods are summarized in Table 8.1. Infrared spectroscopy has long been employed to study fats and oils [9]. One important infrared method is the determination of trans-isomers in fats and oils (which mainly consist of triglycerides). Although the double bonds in naturally occurring fats and oils show a predominantly cis-con guration, during industrial processing substantial isomerization from a cis- to a trans-con guration occurs. It is commercially important for labelling to determine the trans-content

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