See Appendix C for the full text of this legislation.

CENTERFORSECURITYPOLICY: Center For Security Policy

The investment loss deduction is calculated as follows, in accordance with IRS Bulletin 2009-14 and Revenue procedure 2009-20 (see Appendix A): the original investment plus income reported in prior years minus distributions received in prior years.

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As shown above, policymakers have answered these questions differently for different programs (for further details, see the appendix).

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