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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. "
Statistics of Income - Page 316
by United States. Internal Revenue Service - 1951
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Statistics of Income for ...

1953
...1,000 1,000 or more Total returns with Itemized deductions l4 4.19 2.24 з.вз .54 2.91 4.07 17.57 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...
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Statistics of Income, Part 1

United States. Internal Revenue Service - 1950
...gain or loss thereon is taken into account in computing net short-term capital gain or loss. Long-term applies to the gain or loss resulting from the sale or exchange of a capital asset held for more than 6 months, and 50 percent of the recognized gain or loss thereon is...
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United States Code

United States - 1965
...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...
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Reports of the Tax Court of the United States, Volume 2

United States. Tax Court - 1944
...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,...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 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...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1242 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...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 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...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 385 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...
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Code of Federal Regulations

1961
...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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Internal Revenue Bulletin: Cumulative bulletin, Part 1, Volume 2

United States. Internal Revenue Service - 1964
...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...
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