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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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The Internal Revenue Code of 1954: Hearings Before the Committee on Finance ...

United States. Congress. Senate. Committee on Finance - 1954 - 2443 pages
...the taxable year described in section 859) is greater than the excess of the net long-term capital gain over the net short-term capital loss of the taxable...the portion of each distribution which shall be a capital-gain dividend shall be only that proportion of the amount so designated which such excess of...
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The Internal Revenue Code of 1954: Hearings Before the Committee on ..., Part 3

United States. Congress. Senate. Committee on Finance - 1954 - 2443 pages
...the taxable year described in section 859) is greater than the excess of the net long-term capital gain over the net short-term capital loss of the taxable...the portion of each distribution which shall be a capital-gain dividend shall be only that proportion of the amount so designated which such excess of...
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The Internal Revenue Code of 1954: Hearings Before the Committee on ..., Part 1

United States. Congress. Senate. Committee on Finance - 1954 - 2443 pages
...certain governmental obligations), the portion of each distribution which shall be a tax-free interest dividend shall be only that proportion of the amount so designated which such interest bears to the aggregate amount so designated." 'Section 301 (b) (2) should also be amended...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1959
...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...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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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1148 pages
...of the taxable year described in section 855) is greater than the excess of the net longterm capital (D) TREATMENT BY SHAREHOLDERS OF UNDISTRIBUTED CAPITAL GAIN& (i) Every shareholder of a regulated...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961
...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...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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Internal Revenue Bulletin

United States. Internal Revenue Service - 1962
...year pursuant to an election imder section 858) is greater than the excess of the net longterm capital gain over the net short-term capital loss of the taxable...net shortterm 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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Journal of the Senate of the United States of America

United States. Congress. Senate - 1964
...the taxable year described in section 858) 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. In the case of a shareholder or holder of a beneficial interest other than a corporation, if the aggregate...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1965
...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...designated which such excess of the net long-term capital gam over the net short-term capital loss bears to the aggregate of the amount so designated. For example,...
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Legislative History of H.R. 8363: 88th Congress, the Revenue Act of 1964 ...

United States. Congress. House. Committee on Ways and Means - 1966
...taxable year described in section 858) is 23 greater than the excess of the net long-term capital 24 gain over the net short-term capital loss of the taxable year, the portion of each distribution which 1 shall be a capital gain dividend shall be only that 2 proportion of the amount so designated which...
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