...expiration of such period, or (B) if a petition for redetermlnatlon of a deficiency in such estate tax has been filed with the Tax Court within the time...after the decision of the Tax Court becomes final. (2) relationship of stock to decedent's estate. (A) In general. Subsection (a) shall apply to a distribution...

...of the United States within the time prescribed in section 871, then within such four-year period or Loss. The net operating loss for any taxable year means the net operating loss as d (B) If, under section 822 (a) (2) or section 871 (h), an extension of time has been granted for payment...

...expiration of such period, or (B) If a petition for redeterminatlon of a deficiency in such estate tax has been filed with the Tax Court within the time...after the decision of the Tax Court becomes final. (2) Relationship of stock to decedent's estate — (A) in general. Subsection (a) shall apply to a distribution...

...expiration of such period, or (2) if a petition for redetermination of a deficiency in such estate tax has been filed with the Tax Court within the time...after the decision of the Tax Court becomes final. The extension of the period of distribution provided in section 303(b)(l)(B) has reference solely to...

...expiration of such period, or (B) If a petition for redetermlnatlon of a deficiency In such estate tax has been filed with the Tax Court within the time...before the expiration of 60 days after the decision oí the Tax Court becomes final. (2) Relationship of stock to decedent's estate — (A) In general....

...actually paid and for which a credit was claimed within four years after the filing of the return, or before the expiration of 60 days after the decision of the Tax Court becomes final, whichever period is the last to expire. Similarly, if an extension of time has been granted under section...

...Tax Court within the tune prescribed in section 621! (a), then within such 4-year period or befor< the expiration of 60 days after the decision of the Tax Court becomes final. (2) If, under section 6161, an extensioi of time has been granted for payment o the tax shown on the return,...

...return required by section 6018, except that — (1) If a petition for redetennination of a deficiency has been filed with the Tax Court within the time prescribed In section 6213 (a) , then within such 4-year period or before the expiration of 60 days after the decision of the...

...return required by section 6018, except that — (1) If a petition for redetermination of a deficiency has been filed with the Tax Court within the time prescribed in section 6213 (a) , then within such 4-year period or before the expiration of 60 days after the decision of the...

...paid and for »hich a credit was claimed within four pears after the filing of the return, or oefore the expiration of 60 days after the decision of the Tax Court becomes final, whichever period is the last to expire. Similarly, if an extension of time has been granted under section...