| http://www.w3.org/ns/prov#value | - At the same time, under the adjustment of basis provisions which have just been discussed, it is provided that adjustment shall be made for all expenditures, receipts, losses, or other items" properly chargeable to a capital account, thus including taxes and carrying charges; however, an exception exists, in which event such adjustment to the capital account is not made, with respect to taxes and
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