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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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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1374 pages
...the taxable year described in 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." SEC. 852— Continued (b)(3)(D) (added 1956)— Continued and such shareholder shall be allowed credit...
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The Code of Federal Regulations of the United States of America

1967
...858) is greater than the excess of the net long-term capital gain over the net short-term capital loes of the taxable year, the portion of each distribution...loss bears to the aggregate amount so designated. (4) Loss on sale or exchange of stock held less than 31 days. If — (A) Under subparagraph (B) of...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1975
...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...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

1970
...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 year, the portion of each distribution which «nail be a capital gain dividend shall be only that proportion of the amount so designated which such...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971
...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...capital gain dividend shall be only that proportion of § 1.852-5 the amount so designated which such excess of the net long-term capital gain over the net...
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The Code of Federal Regulations of the United States of America

1971
...only that proportion of the amount so designated which such excess of the net long-term capital gam over the net short-term capital 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

1973
...the taxable year described In section 855) is greater than the excess of the net long-term capital gain over the net short-term capital loss of the taxable...which such excess of the net long-term capital gain over the net short-term capital lose bears to the aggregate amount so designated. (D) Treatment by...
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Real Estate Investment Trusts: Hearing Before the Committee on Banking ...

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs - 1976 - 386 pages
...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. For purposes of subparagraph (A) (ii), in the case of a taxable year beginning before January 1 , 1975,...
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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...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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Code of Federal Regulations

1967
...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...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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