| http://www.w3.org/ns/prov#value | - In the case of each such deduction claimed, therefore, the basis of the property must be properly adjusted as prescribed by ??1.1011-1 for such items as expenditures, receipts, or losses, properly chargeable to capital account, and for such items as depreciation, obsolescence, amortization, and depletion, in order to determine the amount of loss allowable as a deduction.
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