Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" ... 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
Full view - About this book

Miscellaneous Minor Tax Bills, Public Hearings Before ... , 94-1, December ...

United States. Congress. House. Ways and Means Committee - 1975 - 206 pages
...of a security at the same price during the same period of time) is treated as gain from the sale or exchange of a capital asset held for not more than 6 months on the date that the option (see regulation sec. 1-1234-2 (f), example (8)). Consequently, option lapse...
Full view - About this book

Miscellaneous Minor Tax Bills: Public Hearing Before the Committee on Ways ...

United States. Congress. House. Committee on Ways and Means - 1975 - 206 pages
...of a security at the same price during the same period of time) is treated as gain from the sale or exchange of a capital asset held for not more than 6 months on the date that the option (see regulation sec. 1-1234-2 (f), example (3)). Consequently, option lapse...
Full view - About this book

Code of Federal Regulations

1968
...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...
Full view - About this book

Code of Federal Regulations: Containing a Codification of Documents of ...

1970
...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...
Full view - About this book

Code of Federal Regulations

1949
...beginning after December 31, 1942, the loss resulting therefrom shall be treated as a loss from the sale or exchange of a capital asset held for not more than 6 months. Such a loss is subject to the limitations provided in section 117 with respect to gains and losses...
Full view - About this book

Code of Federal Regulations

1966
...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...
Full view - About this book

Commodity "tax Straddles"

United States. Congress. House. Committee on Ways and Means - 1981 - 385 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). (eX2XB)...
Full view - About this book

Code of Federal Regulations: Containing a Codification of Documents of ...

1973
...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...
Full view - About this book

Code of Federal Regulations

1966
...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...
Full view - About this book

Code of Federal Regulations: Containing a Codification of Documents of ...

1970
...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...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF