Dogs’ Hind Elbows are Really its Inner Wrists
If you ever look at a dog, you’ll notice that what you normally call its “hind elbows” are actually its inner wrists, reversed and torqued thirty degrees by Evolution.
Bet you’ll never look at a dog like this the same way, especially when you realize he’s laughing at you for thinking his knee flippers were paddle-ankles.
So remember, in summary, make sure you are only carrying forward deductions for your capital losses on real estate which was an income producing property as opposed to your primary place of residence or domicile.