...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...

...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...the amount so designated which such excess of the n< long-term capital gain over the net short-term capital loss bears to the aggregate of the amount...

...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...

...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...

...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...

...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...

...under section 855) is greater than the excess of the net long-term capital gain over the net § 1.852-4 short-term capital loss of the taxable year, the portion...loss bears to the aggregate amount so designated. For example, a regulated investment company making its return on the calendar year basis advised its...

...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...which such excess of the net long-term capital gain over the net short-term capital loss tears to the aggregate amount so designated. (4) Loss on sale...

...is greater than the excess of the net long-term, capital gain over the net short-term capital lose of the taxable year, the portion of each distribution...which such excess of the net long-term capital gain over the net short- term capital loss bears to the aggregate amount so designated. (D) Treatment by...

...the taxable year described In section 8S5) la greater than the excess of the net long-term capital gain over the net short-term capital loss of the taxable...proportion of the amount so designated which such excees of the net long-term capital gain over the net short-term capital loss bears to the aggregate...