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Posted to microsoft.public.excel.misc
Dave O
 
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Default certificate of chargeable gain

Speaking as one who pays taxes to "Internal Revenue Service" as opposed
to "Inland Revenue", if your documentation says income tax is paid,
then the tax liability for that transaction<<< is resolved.
However, when you consider this transaction along with other gains and
losses you may owe a different amount. The key is to consider this as
part of the larger whole, and see how it affects and is affected by all
the other transactions.