id	keyword
ftr-397	business
ftr-397	trade
ftr-397	securities
ftr-397	taxpayer
ftr-397	capital
ftr-397	irc
ftr-397	traders
ftr-397	customers
ftr-397	income
ftr-397	section
ftr-397	securities trader
ftr-397	losses
ftr-397	treatment
ftr-397	irc section
ftr-397	deductions
ftr-397	court
ftr-397	taxation
ftr-397	market
ftr-397	election
ftr-397	trading
ftr-397	gains
ftr-397	property
ftr-397	requirement
ftr-397	trader taxation