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

1999
...of the taxable year pursuant to an election under section 858) is greater than the net capital gain of the taxable year, the portion of each distribution...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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The Code of Federal Regulations of the United States of America

1966
...of the net longterm capital gain over the net shortterm capital loss of the taxable year, theportion of each distribution which shall' be a capital gain...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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The Code of Federal Regulations of the United States of America

1978
...year pursuant to an election under section 855) is greater than the excess of the net longterm capital gain over the net shortterm capital loss of the taxable...designated which such excess of the net long-term cap1 tal gain over the net short-term capital loss bears to the aggregate amount so designated. For...
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Code of Federal Regulations: Containing a Codification of ..., Issue 26, Part 1

1993
...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...amount so designated which such excess of the net long* term capital gain over the net shortterm capital loss bears to the aggregate amount so designated....
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972
...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...capital gain dividend shall be only that proportion of ttie amount so designated which such excess of the net long-term capital gain over the net short-term...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1987
...858) is greater than tho net capital gain of the taxable yesr, the portion of each distribution whiob shall be a capital gain dividend shall be only that proportion of the amazed so designated which such excess of tha net long-term capital gain over the it short-term capital...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 893 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. Section 362. supra, originated 1938 as Sec. 362. RA of 1938. For any amendments prior to 1944. see—...
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Reports of the Tax Court of the United States, Volume 16

United States. Tax Court - 1951
...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...short-term capital loss bears to the aggregate amount to designated. Effect to all the above holdings will be given in the recomputation of petitioner's...
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Reports of the Tax Court of the United States, Volume 16

United States. Tax Court - 1951
...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...distribution which shall be a capital gain dividend •hall be only that proportion of the amount so designated which such excess of the net long-term...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1962
...shall be a capital gain 'iividend shall be only that proportion of the amount so designated "liich such excess of the net long-term capital gain over...net shortterm capital loss bears to the aggregate of the amount so designated, 'or example, a real estate investment trust making its return on the *lendar...
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