 | United States. Congress. House. Committee on Ways and Means - 1966 - 1120 pages
...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... | |
 | 1967 - 520 pages
...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... | |
 | United States. Internal Revenue Service - 1975 - 804 pages
...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... | |
 | 1970 - 548 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 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... | |
 | 1971 - 1766 pages
...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... | |
 | 1971 - 544 pages
...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... | |
 | 1973 - 612 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...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... | |
 | United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs - 1976 - 408 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,... | |
 | 1972 - 580 pages
...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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... 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... 
