 | 1972 - 868 pages
...income. (2) Short-term capital loss. The term "short-term 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 that such loss is taken into account In computing taxable Income. (3) Long-term... | |
 | 1957 - 898 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... | |
 | 1967 - 280 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... | |
 | 1973 - 618 pages
...share), and B's basis of these shares is $1,000. Therefore, B recognizes a gain of $50 from the sale or exchange of a capital asset held for not more than 6 months. (b) On April 4, 1970, at B's request, X distributes to B the shares of Y credited to his account and... | |
 | United States. Internal Revenue Service - 1973 - 196 pages
...closing. Rule 1. Any gain on the closing of the short sale shall be considered as a gain on the sale or exchange of a capital asset held for not more than 6 months. Rule 2. The holding period of the substantially Identical property will be considered to begin on the... | |
 | 1956 - 786 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 - 1966 - 978 pages
...— (1) SHORT -TEEM 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 IB taken Into account In computing gross Income. • *••*••... | |
 | 1968 - 728 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 tune any property used to close such short sale has been held) ; and... | |
 | 1971 - 782 pages
...subtitle — (1) Short-term capital gain. The term short-term capital pain" 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 gross income. (2) Short-term capital... | |
 | 1960 - 630 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... | |
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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. 
