Beruflich Dokumente
Kultur Dokumente
_______________
* EN BANC.
179
VITUG, J.:
180
_______________
181
_______________
182
_______________
183
_______________
(1) Gains or losses from short sales of property shall be considered as gains
or losses from sales or exchanges of capital assets; and
(2) Gains or losses attributable to the failure to exercise privileges or
options to buy or sell property shall be considered as capital gains or
losses.
184
185
186
_______________
187
VOL. 336, JULY 19, 2000 187
China Banking Corporation vs. Court of Appeals
··o0o··
_______________
188