 | United States - 1964 - 1098 páginas
...of a deduction previously allowed with respect to such net operating loss, even though at the time of filing such consent the assessment of such deficiency...operation of any law or rule of law. (B) In the case of — (1) a partnership and its partners, or ii ' an electing small business corporation under subchapter... | |
 | United States - 1965 - 1110 páginas
...of a deduction previously allowed with respect to such net operating loss, even though at the time of filing such consent the assessment of such deficiency would otherwise be prevented by the operation of air- law or rule of law. (B) In the case of — (I) a partnership and its partners, or (II) an electing... | |
 | 1969 - 708 páginas
...such section, and (II) The taxpayer consents in writing to the assessment, within such period as ma; be agreed upon with the Secretary or his delegate,...under subchapter S and its shareholders, paragraph (1) (A) (11) shall apply as determined under regulations prescribed by the Secretary or his delegate.... | |
 | 1971 - 744 páginas
...of a deduction previously allowed with respect to such net operating loss, even though at the time of filing such consent the assessment of such deficiency...determined under regulations prescribed by the Secretary or his delegate. Such paragraph shall apply to a net operating loss of a partner or such a shareholder... | |
 | 1964 - 144 páginas
...of a deduction previously allowed with respect to such net operating loss, even though at the time of filing such consent the assessment of such deficiency...under subchapter S and its shareholders, paragraph (1) (A) (ii) shall apply as determined under regulations prescribed by the Secretary or his delegate.... | |
 | 1975 - 424 páginas
...of a deduction previously allowed with respect to such net operating loss, even though at the time of filing such consent the assessment of such deficiency...electing small business corporation under subchapter 8 and its shareholders, paragraph (1)(A)(11) shall apply as determined under regulations prescribed... | |
 | 1966 - 658 páginas
...of a deduction previously allowed with respect to such net operating loss, even though at the time of filing such consent the assessment of such deficiency...case of — (i) A partnership and Its partners, or (11) An electing small business corporation under subchapter S and Its shareholders, paragraph (1)... | |
 | 1976 - 460 páginas
...of a deduction previously allowed with respect to such net operating loss, even though at the time of filing such consent the assessment of such deficiency...prevented by the operation of any law or rule of law. (B) ln the case of — (1) A partnership and its partners, or (1i) An electing small business corporation... | |
 | 1966 - 1826 páginas
...consent the asses ment of such deficiency would otherwise 1 prevented by the operation of any law or ru of law. ( B ) In the case of — (I) A partnership...and its partners, or (II) An electing small business corpor tion under subchapter S and its sbai holders, paragraph (l)(A)(ii) shall apply as d termined... | |
 | 1995 - 616 páginas
...results from taking such adjustments into account in the manner so elected, even though at the time of filing such consent the assessment of such deficiency...otherwise be prevented by the operation of any law or rule of law. (3) The election provided in section 481(b)(6) shall be made within the time prescribed... | |
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... even though at the time of filing such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or rule of law. 
