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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 Code of Federal Regulations of the United States of America

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

1970
...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

1966
...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

1968
...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

1968
...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: Containing a Codification of Documents of ...

1973
...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...
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Code of Federal Regulations

1971
...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1969
...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1975
...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1973
...portion of each distributio which shall be a capital gain dividen shall be only that proportion of UM amount so designated which such excess of the net long-term capital gain ova the net short-term capital loss bears to the aggregate of the amount so desig nated. For example,...
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