| United States - 1964 - 1098 lapas
...the extent that such amount is, under any other provision of this title, treated (A) a dividend, (B) gain from the sale of an asset which is not a capital asset, or (C) gain from the sale of an asset held for not more than 6 months. (g) Taxpayer to establish earnings... | |
| 1987 - 746 lapas
...and profits accumulated in taxable years beginning after December 31, 1962, is included in income as gain from the sale of an asset which is not a capital asset, and the $300 of earnings and profits accumulated in taxable years beginning before January 1, 1963,... | |
| 1994 - 688 lapas
...amount included in gross income under paragraph (b) or (c)(l) of this section which is characterized as gain from the sale of an asset which is not a capital asset shall be treated as gain recognized for purposes of applying sections 358 and Q£n ОВД. (Sec. 367... | |
| 1985 - 712 lapas
...income oí its shareholders, such earnings and profits will be included in income as (1; Ciain from the sale of an asset which is not a capital asset to the extent attributable to earnings and profits accumulated in taxable years beginning after December... | |
| 1978 - 1400 lapas
...that such amount is, under any other provision of this title, treated as (A) A dividend, (B) Oaln from the sale of an asset which is not a capital asset, or (C) Oaln from the sale of an asset held for not more than 6 months. (g) Taxpayer to establish earnings... | |
| 1998 - 836 lapas
...extent that such amount is, under any other provision of the Code, treated as (i) a dividend, (il) grain from the sale of an asset which is not a capital asset, or (lii) gain from the sale of an asset held for not more than 1 year (6 months for taxable years beginning... | |
| United States. Internal Revenue Service - 1963 - 1402 lapas
...not apply to the extent that any amount of gain is under other code provisions treated as a dividend, a gain from the sale of an asset which is not a capital asset, or a gain from the sale of an asset held for not more than 6 months. The bill provides that if there... | |
| United States. Congress. Senate. Committee on Finance - 1962 - 1730 lapas
...that such amount is, under any other provision of this title, treated as "(A) a dividend, "(B) gain from the sale of an asset which is not a capital asset, or "(C) gain from the sale of an asset held for not more than 6 months. "(d) TAXPAYER To ESTAHI.ISH... | |
| United States. Congress. House. Committee on Ways and Means - 1967 - 1374 lapas
...reorganization exchange (sec. 356). It likewise does not apply to any amount which is treated as a dividend, as a gain from the sale of an asset which is not a capital asset, or as a short-term gain under any other section of the code. This section provides that unless the... | |
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