Interpretation

(1) Sections 143 (1) and 144 (1) shall apply generally for purposes of this Title as they apply for purposes of section 139. (2) For purposes of this Title– (a) “gain” and “loss” are to be construed as extending only to gain or loss in money or other property, but as extending to any such gain or loss whether temporary or permanent; and, (i) “gain” includes a gain by keeping what one has, as well as a gain by getting what one has not; and (ii) “loss” includes a loss by not getting what one might get, as well as a loss by parting with what one has; 127 (b) “goods”, except in so far as the context otherwise requires, includes money and every other description of property except land, and includes things severed from the land by TITLE XII