 | United States - 1953 - 1744 lapas
...be. Such choice may be made or changed at any time prior to the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter. (b) Limit on credit. The amount of the credit taken under this section shall be subject... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...be. Such choice may be made or changed at any time prior to the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter. ! (b) LIMIT ON CREDIT. — The amount of the credit taken under this section shall be... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 lapas
...be. Such choice may be made or changed at any time prior to the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter. (b) LIMIT ON CREDIT. — The amount of the credit taken under this section shall be subject... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 lapas
...be. Such choice may be made or changed at any time prior to the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter. (b) LIMIT ON CREDIT. — The amount of the credit taken under this section shall be subject... | |
 | 1994 - 756 lapas
...subleased for any period of time to a person who is not a United States person, after expiration of the period set forth in section 6511(a) (or section...first taxable year for which the election applied, will not cause a termination of the election made under this section with respect to the aircraft or... | |
 | 2001 - 942 lapas
...subleased for any period of time to a person who is not a United States person, after expiration of the period set forth in section 6511(a) (or section...first taxable year for which the election applied, will not cause a termination of the election made under this section with respect to the aircraft or... | |
 | 1990 - 738 lapas
...election. The election under this section must be made before the expiration of the period prescribed by section 6511(a) (or section 6511(c) if the period...by Chapter 1 for the first taxable year for which the election is to apply. The period for that first taxable year is determined without regard to the... | |
 | 1992 - 720 lapas
...election. The election under this section must be made before the expiration of the period prescribed by section 6511(a) (or section 6511(c) if the period...by chapter 1 for the first taxable year for which the election is to apply. The period for that first taxable year is determined without regard to the... | |
 | 1998 - 804 lapas
...must be made before the expiration of the period prescribed by section 651 Ua) (or section 6511(0) If the period Is extended by agreement) for making...by chapter 1 for the first taxable year for which the election is to apply. The period for that first taxable year Is determined without regard to the... | |
 | 1999 - 834 lapas
...must be made before the expiration of the period prescribed by section 651.1 (a) (or section 6511(0) if the period is extended by agreement) for making...by chapter 1 for the first taxable year for which the election is to apply. The period for that first taxable year is determined without regard to the... | |
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Such choice for any taxable year may be made or changed at any time before the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter for such taxable year. 
