for those complaining, page-11

well if u make a capital gain loss .

Lets say buy at .055 and it goes down to .045 then ,
loss of .01 * 1,000,000 = 10,000.

So declare and keep the loss at end of year.

Hold for one year once the third mine is pumping coal .

Sell at 10 cents.

Then, profit .1*1,000,000 = 100,0000 - 55,000 ( cost )
= 45,000.

This if sold later will be able to deduct any carry forward losses ( for those sad by them ).

And then, if sold after one year half the tax as well :)

Feel free to correct me if I am wrong.