 | United States. Congress. Senate. Committee on Finance - 1954 - 1344 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... | |
 | 1973 - 618 pages
...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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... 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... 
