 | United States - 1965 - 1110 pages
...regard to this part) resulting from such distribution shall be considered as a gain from the sale or exchange of a capital asset held for not more than 6 months. (b) Special rule for certain liquidations before 1956. Subsection (a) shall not apply in the case of... | |
 | United States. Tax Court - 1944 - 1334 pages
...the gain recognized resulting from such distribution shall be considered as a gain from the sale or exchange of a capital asset held for not more than 6 months." and issuance of a check for $39,474.37, leaving a balance of $19. The broker's records on April 5, 1935,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...the gain recognized resulting from such distribution shall be considered as a gain from the sale or exchange of a capital asset held for not more than 6 months. (d) OTHER DISTRIBUTIONS FROM CAPITAL. — If any distribution made by a corporation to its shareholders... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...(a) (3) Short-term capital loss. — The term "shortterm capital loss" means loss from the sale or exchange of a capital asset held for not more than 6 months, if and to the extent such loss is taken into account in computing net income; Sec. 117. (a) (4) Long-term... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...the gain recognized resulting from such distribution shall be considered as a gain from the sale or exchange of a capital asset held for not more than 6 months. (d) OTHER DISTRIBUTIONS FROM CAPITAL. — If any distribution made by a corporation to its shareholders... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...taxpayer; (2) SHORT-TERM CAPITAL GAIN. — The term "short-term capital gain" means gain from the sale or exchange of a capital asset held for not more than 6 months, if and to the extent such gain is taken into account in computing net income; (3) SHORT-TERM CAPITAL... | |
 | 1961 - 636 pages
...thereof — (1) Any gain on the closing of such short sale shall be considered as a gain on the sale or exchange of a capital asset held for not more than 6 months (notwithstanding the period of time any property used to close such short sale has been held); and... | |
 | United States. Internal Revenue Service - 1951 - 1868 pages
...net gain or loss from sales or exchanges of capital assets the law distinguishes between short- and long-term capital gain and loss and provides different...gain or loss resulting from the sale or exchange of a capital asset held for not more than 6 months, and 100 percent of the recognized gain or loss thereon... | |
 | United States. Internal Revenue Service - 1964 - 888 pages
...losses which apply to all taxpayers: (1) Short-term capital gain or loss (gain or loss from the sale or exchange of a capital asset held for not more than 6 months) and (2) long-term capital gain or loss (gain or loss from the sale or exchange of a capital asset held... | |
 | United States. Internal Revenue Service - 1962 - 1090 pages
...thereof — (1) any gain on the closing of such short sale shall be considered as a gain on the sale or exchange of a capital asset held for not more than 6 months (notwithstanding the period of time any property used to close such short sale has been held) ; and... | |
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... resulting from such distribution shall be considered as a gain from the sale or exchange of a capital asset held for not more than 6 months. 
