 | United States - 1953 - 1744 páginas
...limitation with respect to net operating loss carry-backs and unused excess profits credit carry-backs. Mines in operation during normal period. For any taxable...year, the nontaxable income from exempt excess ou or to an unused excess profits credit carry-back, in lieu of the three-year period of limitation prescribed... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 páginas
...paragraph. (6) SPECIAL PERIOD OF LIMITATION WITH RESPECT TO NET OPERATING LOSS CARRY-BACKS * * *. — If the claim for credit or refund relates to an overpayment...net operating loss carry-back * * *, in lieu of the three-year period of limitation prescribed in paragraph (1), the period shall be that period which... | |
 | United States. Congress. Senate. Committee on Finance - 1946 - 836 páginas
...LIMITATION WITH RESPECT TO NET OPERATING LOSS CARRY-BACKS AND UNUSED EXCESS PROFITS CREDIT CARRYBACKS. — If the claim for credit or refund relates to an overpayment attributable to a net operating loss carry-back or to an unused excess profits credit carry-back, in lieu of the three-year period of limitation prescribed... | |
 | 1970 - 360 páginas
...subparagraph (A) . (4) Special period of limitation with respect to investment credit carrybacks — (A) Period of limitation. If the claim for credit...or refund relates to an overpayment attributable to an investment credit carryback, in lieu of the 3-year period of limitation prescribed in subsection... | |
 | 1966 - 180 páginas
...carryback. • * * * * (4) Special period of limitation with, respect to investment credit carrybacks — (A) Period of limitation. If the claim for credit...or refund relates to an overpayment attributable to an investment credit carryback, in lieu of the 3-year period of limitation prescribed in subsection... | |
 | 1966 - 290 páginas
...(2) (A) of the Internal Revenue Code of 1954 (relating to special period of limitation on credit or refund with respect to net operating loss carrybacks) is amended to read as follows: "(A) PERIOD op LIMITATION. — If the claim for credit or refund relates to an overpayment attributable to a net... | |
 | United States, Walter Elbert Barton - 1950 - 1126 páginas
...limitation with respect to net operating loci carry-back* and unused excess profits credit carry-back*. — If the claim for credit or refund relates to an overpayment attributable to a net operating loss carry-back or to an unused excess profits credit carryback, in lieu of the three-year period of limitation prescribed... | |
 | United States. Internal Revenue Service - 1963 - 1402 páginas
...following new paragraph: (4) SPECIAL PERIOD OF LIMITATION WITH RESPECT TO INVESTMENT CREDIT CARRYBACKS. — (A) PERIOD OF LIMITATION. — If the claim for credit...or refund relates to an overpayment attributable to an investment credit carryback, in t lieu of the 3-year period of limitation prescribed in subsection... | |
 | United States. Internal Revenue Service - 1964 - 744 páginas
...carryback. ******* (4) SPECIAL PERIOD OF LIMITATION WITH RESPECT TO INVESTMENT CREDIT CARRYBACKS (A) PEBIOD OF LIMITATION. — If the claim for credit or refund relates to an overpayment attributable to an investment credit carryback, in lieu of the 3-year period of limitation prescribed in subsection... | |
 | United States. Internal Revenue Service - 1968 - 938 páginas
...Code provides : (A) SPECIAL PERIOD OF LIMITATION WITH RESPECT TO FOREIGN TAXES PAID o« ACCRUED. — If the claim for credit or refund relates to an overpayment attributable to any taxes paid or accrued to any foreign country or to any possession of the United States for which... | |
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... (A) PERIOD OF LIMITATION. — If the claim for credit or refund relates to an overpayment attributable to a net operating loss carryback, in lieu of the 3-year period of limitation prescribed in subsection (a), the period shall be that period which... 
