,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #dcjd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #g1 #bjbe ,ms4  
,titus 7= h]self & ,mr4 ,khanna7        
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf ) respect to wag]+ losses4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,fair ,acc\nt+ = ,income ,realiz$ f 
,bett+ ,e>n+s ,taxation ,act or ,,fair  
,bet ,act4  #b4 ,am5dm5t to wag]+ loss  
provision ,section #afe7;d7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf1 z am5d$1 is     
am5d$--  7#a7 by /rik+ #ij p]c5t &      
ins]t+ #ajj p]c5t4