| United States - 1964 - 1098 pages
...is in effect shall Include, In computing his long-term capital gains — 5 1247 Page 1463 §1248 (2) for his taxable year in which or with which the taxable year of such company ends, his pro rata share of the undistributed portion of the excess of the net long-term capital... | |
| 1994 - 572 pages
...are: (i) 3 years or more but less than 5 years; (ii) 5 years or more but less than 7 years; and (iii) 7 years or more. There shall be apportioned to the...38 properties within each useful life category, and Ms share of the total cost of used section 38 properties within each useful life category. (2) The... | |
| 1978 - 838 pages
...or trust and its beneficiaries on the basis of the income of such estate or trust allocable to each. There shall be apportioned to the estate or trust...under paragraph (b) of this section) of the total WIN expenses. The WIN expenses for each employee shall be apportioned separately. (2) Beneficiary as... | |
| 1999 - 588 pages
...or trust and its beneficiaries on the basis of the income of such estate or trust allocable to each. There shall be apportioned to the estate or trust...under paragraph (b) of this section) of the total WIN expenses. The WIN expenses for each employee shall be apportioned separately. (2) Beneficiary as... | |
| 1965 - 624 pages
...(1) 4 years or more but less than 6 years; (II) 6 years or more but less than 8 years; and (III) 8 years or more. There shall be apportioned to the estate...estate or trust ends, his share (as determined under pars.. graph (b) of thIs section) of the total bases of new sectIon 38 properties within each useful... | |
| 1971 - 1474 pages
...of the electing small business corporation on the last day of the taxable year of such corporation, for his taxable year in which or with which the taxable year of such corporation ends, his pro rata share of the total bases of new section 38 properties within each useful... | |
| 1970 - 750 pages
...of the electing small business corporation on the last day of the taxable year of such corporation, for his taxable year in which or with which the taxable year of such corporation ends, his pro rata share of the total bases of new section 38 properties within each useful... | |
| United States. Internal Revenue Service - 1964 - 744 pages
...of the electing small business corporation on the last day of the taxable year of such corporation, for his taxable year in which or with which the taxable year of such corporation ends, his pro rata share of the total bases of new section 38 properties within each useful... | |
| United States. Congress. House. Committee on Ways and Means - 1967 - 1468 pages
...long-term capital gain over the net short-term capital loss for such taxable year of such company, and "(2) for his taxable year in which or with which the taxable year of such company ends, his pro rata share of the undistributed portion of the excess of the net. long-term capital... | |
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