This is because if the selling taxpayer has net gain from the sale of other property that is included in investment income, he is permitted to offset that gain (but not create a net loss) with any loss generated from the sale of the stock or partnership interest.

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At that point the losses offset any gain on the property and, if any are left, can be claimed against regular income.

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Last year, Intel sold much of its stock to take a loss and offset a big gain it had in another investment.

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