About: http://webisa.webdatacommons.org/364048991

Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	Capital losses may only be deducted against capital gains.1 Accrued losses on a capital property are generally realized only where there has been a disposition of the property (i.e., a sale or other transfer).
http://www.w3.org/ns/prov#wasQuotedFrom	lexology.com