 | United States. Internal Revenue Service - 1951 - 530 pages
...long-term capital gain over the net short-term capital loss of the taxable year, th« portion of euch distribution which shall be a capital gain dividend...net shortterm capital loss bears to the aggregate amount so designated. Submit a copy of written notice to stockholders. Tax computation. — Regulated... | |
 | 1954 - 766 pages
...over the net short-term capital loss of the taxable year, the portion of each distribution which ihall be a capital gain dividend shall be only that proportion...amount so designated which such excess of the net long-terra capital gain over the net short-term capital loss bears to the aggregate amount to designated.... | |
 | 1953 - 1028 pages
...excess of the net longterm capital L in uvcr the net short-term capital losa of the taxable year, tbe portion of each distribution which shall be a capital gain dividend shall be only that proportion of tbe amount so designated which such excess of tbe net long-term capital gain over the net short-term... | |
 | United States - 1964 - 1098 pages
...858) is greater than the excess of the net long-term capital gain over the net short-term capital loss of the taxable year, the portion of each distribution...net short-term capital loss bears to the aggregate amount so designated. (4) Loss on sale or exchange of stock held less than 31 days. If— (A) under... | |
 | United States - 1953 - 1744 pages
...company is greater than the excess of the net long-term capital gain over the net short-term capital loss amount so designated. (8) For the purposes of this subsection, any dividend or portion thereof declared... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...is greater than the excess, of the net long-term capital gain over the net short-term capital loss of the taxable year, the portion of each distribution...net short-term capital loss bears to the aggregate amount so designated. 61397 — 44 11 Supplement R — Exchanges and Distributions in Obedience to... | |
 | United States. Internal Revenue Service - 1945 - 2272 pages
...greater than the excess of the net lone-term capital gain over the net short-term capital lose of tin? taxable year, the portion of each distribution which...net short-term capital loss bears to the aggregate amount so designated. Submit » copy of written notice to stockholders. Bate on inpplement Q net Income.—Section... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...company is greater than the excess of the net long-term capital gain over the net short-term capital loss of the taxable year, the portion of each. distribution...which such excess of the net long-term capital gain over the net short-term capital loss"bears to the aggregate amount so designated. Supplement R —... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...company is greater than the excess of the net long-term capital gain over the net short-term capital loss of the taxable year, the portion of each distribution...net short-term capital loss bears to the aggregate amount so designated. Supplement R — Exchanges and Distributions in Obedience to Orders of Securities... | |
 | 1998 - 794 pages
...close of the taxable year pursuant to an election under section 858) is greater than the net cap it. a! gain of the taxable year, the portion of each distribution...the amount so designated. For example, a real estate Investmer trust making its return on the calendar year basis advised its shareholders by written notice... | |
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... is greater than the excess of the net long-term capital gain over the net short-term capital loss of the taxable year, the portion of each distribution which shall be a capital gain dividend shall be only that proportion of the amount so designated... 
