Será ilegal que cualquier compañía inscrita de inversión distribuya ganancias de capital a largo plazo, según se defina en el Código de Rentas Internas, más de dos veces cada doce meses. Disponiéndose, que el Comisionado mediante reglamento u orden administrativa, puede eximir a una compañía inscrita de inversión de este requisito de así entenderlo procedente, tomando en cuenta el interés público según definido en la nota de propósito bajo la sec. 691 de este título.
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