#print
Line 0 is a legitimate address for a few commands;
you can append text at the beginning of a file
by typing
   0a
and you can move lines to the beginning of a files
by using
   m0
Move the last three lines of file "tax" to the beginning,
then type "ready".
#create Ref
If you sustain an "overall foreign loss"
for any taxable year,
a recapture provision
will treat a part of
foreign income realized
in a later year
as income from
U. S. sources.

These rules generally apply
to losses sustained in taxable
years beginning after
December 31, 1975.
#create tax
will treat a part of
foreign income realized
in a later year
as income from
U. S. sources.

These rules generally apply
to losses sustained in taxable
years beginning after
December 31, 1975.
If you sustain an "overall foreign loss"
for any taxable year,
a recapture provision
#user
#cmp Ref tax
#log
#next
63.1b 10