Loss attributable to capital gain dividend
If—
(i)#
subparagraph (B) or (D) of paragraph (3) provides that any amount with respect to any share is to be treated as long-term capital gain, and
(ii)#
such share is held by the taxpayer for 6 months or less,
then any loss (to the extent not disallowed under subparagraph (B)) on the sale or exchange of such share shall, to the extent of the amount described in clause (i), be treated as a long-term capital loss.