Corn Product case
〈美〉谷物产品加工公司诉国内税务署案〔Corn Products Refining Co. v. C.I.R. (1955)〕 该案确认，若谷物产品生产加工者为防止谷物原料价格上涨造成损失，买进谷物期货，到期时受领货物或卖出期货，对卖出期货所得利润按普通收入而不作为资本利得征税。
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