7 f4 `5 I/ p7 C q, ?INTERPRETATION BULLETIN IT-479R / ]7 ~1 j1 E# c3 |7 ^5 C# E, D5 Y0 I9 J5 X% T
18. The gain or loss on the "short sale" of shares is considered to be on income account. 1 p& |) q% u' A. Z% p & C& c2 s/ m; }& b- D: U! T- M * f7 A( i0 p. M$ l' U$ J; [ ; R, |: _' Y2 r. ~. k- a3 e* o9 e1 s* r" v8 ?
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