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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... "
Statistics of Income - Page 222
by United States. Internal Revenue Service - 1951
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Statistics of Income, Part 2

United States. Internal Revenue Service - 1951
...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...designated. Submit a copy of written notice to stockholders. Tax computation. — Regulated investment companies should substitute the following schedule for computation...
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Statistics of Income for ...

1953
...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...
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Statistics of Income for ...

United States. Internal Revenue Service - 1954
...with respect to a taxable year ol the 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 ihall be a capital gain dividend shall be only that proportion of the amount so designated which such...
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United States Code

United States - 1953
...with respect to a taxable year of the company is greater than the excess of the net long-term capital nited States (8) For the purposes of this subsection, any dividend or portion thereof declared by a company after...
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United States Code

United States - 1964
...the taxable year described in section 855) is greater than the excess of the net long-term capital gain over the net shortterm capital loss of the taxable...loss bears to the aggregate amount so designated. • « • • • (As amended Sept. 14, I960, Pub. L. 86-779, i 10(b) (2) . (3) , 74 Stat. 1009.)...
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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
...with respect to a taxable year of the company is greater than the excess, of the net long-term capital gain over the net short-term capital loss of the taxable...loss bears to the aggregate amount so designated. 61397 — 44 11 Supplement R — Exchanges and Distributions in Obedience to Orders of Securities and...
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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
...with respect to a taxable year of the company is greater than the excess of the net long-term capital gain over the net short-term capital loss of the taxable...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 —...
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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
...with respect to a taxable year of the company is greater than the excess of the net long-term capital gain over the net short-term capital loss of the taxable...loss bears to the aggregate amount so designated. Supplement R — Exchanges and Distributions in Obedience to Orders of Securities and Exchange Commission...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1998
...pursuant to an election under section 855) is greater than the excess of the net long-term capital gain over the net short-term capital loss of the taxable...loss bears to the aggregate amount so designated. For example, a regulated investment company making its return on the calendar year basis advised its...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970
...pursuant to an election under section 858) is greater than the excess of the net long-term capital gain over the net short-term capital loss of the taxable...net short-term capital loss bears to the aggregate of the amount so designated. For example, a real estate investment trust making its return on the calendar...
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