 | 1951 - 984 pages
...treated as a short-term capital loss to the extent not allowed as a deduction against any net capita] gains of any taxable years intervening between the taxable year in which the net capital loss was sustained and the taxable year to which carried. The amount of the net capital loss carryover may... | |
 | United States. Internal Revenue Service - 1950 - 464 pages
...as a short-term capital loss to the extent not allowed as a deduction against any net capital gain« of any taxable years intervening between the taxable year in which the net capital loss was sustained and the taxable year to which carried. The amount of the net capital loss carryover may... | |
 | United States - 1953 - 1744 pages
...the amount thereof shall be a short-term capital loss in each of the five succeeding taxable years withholding agent," see section 3797 (a) (16). (h)...tax imposed by section 421 (a), the provisions of t paragraph a net capital gain shall be computed without regard to such net capital loss or to any net... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...the amount thereof shall be a short-term capital loss in each of the five succeeding taxable years to the extent that such amount exceeds the total of...such succeeding taxable year. For purposes of this paragraph a net capital gain shall be computed without regard to such net capital loss or to any net... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...the amount thereof shall be a short-term capital loss in each of the fiív succeeding taxable years to the extent that such amount exceeds the total of...arose and such succeeding taxable year. For purposes creased by the amount of the net long-term capital loss, at the rat« and in the manner as if this... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...the amount thereof shall be a short-term capital loss in each of the five succeeding taxable years to the extent that such amount exceeds the total of...such succeeding taxable year. For purposes of this paragraph a net capital gain shall be computed without regard to such net capital loss or to any net... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...the amount thereof shall be a short-term capital loss in each of the five succeeding taxable years to the extent that such amount exceeds the total of...such succeeding taxable year. For purposes of this paragraph a net capital gain shall be computed without regard to such net capital loss or to any net... | |
 | 1966 - 508 pages
...succeeding taxable years as a shortterm capital loss to the extent not allowed as a deduction against any net capital gains of any taxable years intervening...between the taxable year in which the net capital loss was sustained and the taxable year to which carried. The carryover is thus applied in each succeeding... | |
 | 1961 - 636 pages
...succeeding taxable years as a short-term capital loss to the extent not allowed as a deduction against any net capital gains of any taxable years intervening...between the taxable year in which the net capital loss was sustained and the taxable year to which carried. The carryover is thus applied in each succeeding... | |
 | 1989 - 604 pages
...any net capital gains (capital gain net income for taxable years beginning after December 31, 1976) of any taxable years intervening between the taxable year in which the net capital loss was sustained and the taxable year to which carried. The carryover is thus applied in each succeeding... | |
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... (e) Capital loss carry-over. (1) Method of computation. If for any taxable year beginning after December 31, 1941, the taxpayer has a net capital loss, the amount thereof shall be a short-term capital loss in each of the five succeeding taxable years... 
