Capital Gains and Losses” Go to the IRS website and review Capital Gains and Losses in Publication 17, located at http://www.irs.gov/pub/irs-pdf/p17.pdf. Next, analyze the current IRS rules related to capital gains and losses on the sale of real property. Based on your analysis, take a position as to whether you believe the current rules are fair to individual taxpayers. Recommend at least two (2) changes that would make the rules fairer for individual taxpayers. Support your recommendation with examples of such changes.