In the event that any citizen, other than an enterprise, supports in any

available year a net capital deficit, such shortfall (in a sum not in

overabundance of the overall gain for such year) will be treated in the

succeeding available year as a misfortune from the deal or trade

of a capital resource held for not more than twelve a year.

7. Retirement of Bonds, And so forth

Sum got

upon the retirement of

bonds

Sums got by the holder upon the retirement of

bonds, debentures, notes or declarations or different confirmations of

obligation gave by any company (counting those

given by an administration or political region thereof) with

interest coupons or in enlisted structure, will be considered as

sums got in return therefor