...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...

...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...

...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...