,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #fihe  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #h1 #bjbf,mr4 
,mill] ( ,ohio 7= himself & ,mr4        
,hors=d7 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to re9/ate ! rules =     
wag]+ losses4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,facilitat+ ,useful    
,loss ,limitations to ,help ,our ,unique
 ,s]vice ,economy 7,,full ,,h\se7 ,act4 
#b4 ,re9/atem5t ( rules = wag]+ losses  
7a7 ,9 g5]al ,section #afe7;d7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7d7 ,wag]+ losses    
,losses f wag]+ transactions %all be    
all[$ only to ! ext5t ( ! ga9s f su*    
transactions4 ,= purposes ( ! prec$+    
s5t5ce1 ! t]m losses f wag]+            
transactions includes any d$uction      
o!rwise all[able "u ?is *apt] incurr$ 9 
c>ry+ on any wag]+ transaction4  4  7b7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      

beg9n+ aft] ,decemb] #ca1 #bjbe4