Assertion: straddle's loss | /r/CapableOf | determine annual account net gain
Facets:
value: for the account
type: TRANSITIVE-OBJECT
Source sentences:
text: The 1984 net non-section 1256 position gain or loss is then offset against 1984 net section 1256 contract gain or loss from the same mixed straddle account to determine annual account net gain or loss for the account.