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

1972
...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...
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Code of Federal Regulations

1957
...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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Code of Federal Regulations

1967
...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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Code of Federal Regulations: Containing a Codification of Documents of ...

1973
...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...
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Your Federal Income Tax for Individuals

United States. Internal Revenue Service - 1973
...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...
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Code of Federal Regulations

1956
...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 46

United States. Tax Court - 1966
... (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. **...
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Code of Federal Regulations

1968
...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...
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Code of Federal Regulations

1971
...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...
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Code of Federal Regulations

1960
...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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