...its taxable year. It the aggregate amount so designated with respect to a taxable year ol the company is greater than the excess of the net long-term capital...taxable year, the portion of each distribution which ihall be a capital gain dividend shall be only that proportion of the amount so designated which such...

...its taxable year. If the aggregate amount ao designated with respect to a taxable year of the company is greater than the excess of the net long-term capital...the net short-term capital loss of the taxable year, th« portion of euch distribution which shall be a capital gain dividend shall be only that proportion...

...its taxable year. If the aggregate amount so designated with respect to a taxable year of the company is greater than the excess of the net long-term capital...loss bears to the aggregate amount so designated. (8) For the purposes of this subsection, any dividend or portion thereof declared by a company after...

...(including capital gains dividends paid after the close of the taxable year described in section 855) is greater than the excess of the net long-term capital...loss bears to the aggregate amount so designated. • « • • • (As amended Sept. 14, I960, Pub. L. 86-779, i 10(b) (2) . (3) , 74 Stat. 1009.)...

...its taxable year. If the aggregate amount so designated with respect to a taxable year of the company is greater than the excess, of the net long-term capital...loss bears to the aggregate amount so designated. 61397 — 44 11 Supplement R — Exchanges and Distributions in Obedience to Orders of Securities and...

...its taxable year. If the aggregate amount so designated with respect to a taxable year of the company is greater than the excess of the net long-term capital...which such excess of the net long-term capital gain over the net short-term capital loss"bears to the aggregate amount so designated. Supplement R —...

...greater than the excess of the net lone-term capital gain over the net short-term capital lose of tin? taxable year, the portion of each distribution which...loss bears to the aggregate amount so designated. Submit » copy of written notice to stockholders. Bate on inpplement Q net Income.—Section 362 (b)...

...its taxable year. If the aggregate amount so designated with respect to a taxable year of the company is greater than the excess of the net long-term capital...loss bears to the aggregate amount so designated. Supplement R — Exchanges and Distributions in Obedience to Orders of Securities and Exchange Commission...

...the shareholders or holders of beneficial Interests as a gain from the sale or exchange of a capital asset held for more than 6 months. (C) Definition...loss bears to the aggregate amount so designated. For purposes of subparagraph (AXil), in the case of a taxable year beginning before January 1, 1975,...

...(including capital gains dividends paid after the close of the taxable year described in section 855) is greater than the excess of the net long-term capital...amount so designated. * * * * • (4) Loss on sale or exchange of stock held less than 31 days. If — (A) Under subparagraph (B) or (D) of paragraph...