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" ... loss year") shall be carried to the earliest of the taxable years to which (by reason of paragraph (1)) such loss may be carried. The portion of such loss which shall be carried to each of the other taxable years shall be the excess, if any, of the... "
Reports of the Tax Court of the United States - 421. lappuse
autors: United States. Tax Court - 1974
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United States Code, 4. sējums

United States - 1988 - 1290 lapas
...to the earliest of the taxable years to which (by reason of paragraph (1)) such loss may be carried. The portion of such loss which shall be carried to...prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the taxable income for any such prior taxable year shall be...
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United States Code, 2. sējums

United States - 1964 - 1098 lapas
...to the earliest of the taxable years to which (by reason of paragraph (D) such loss may be carried. The portion of such loss which shall be carried to...prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the taxable Income for any such prior taxable year shall be...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 lapas
...to the earliest of the taxable years to which (by reason of paragraph (1)) such loss may be carried. The portion of such loss which shall be carried to...prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the taxable Income for any such prior taxable year shall be...
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The Code of Federal Regulations of the United States of America

1966 - 658 lapas
...the earliest of the taxable years to which (by reason of paragraph (1) ) such loss may be carried. The portion of such loss which shall be carried to...prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the taxable income for any such prior taxable year shall be...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1966 - 1826 lapas
...to the earliest of the taxable years to which (by reason of paragraph (1)) such loss may be carried. The portion of such loss which shall be carried to...prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the taxable Income for any such prior taxable year shall be...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 750 lapas
...to the earliest of the taxable years to which (by reason of paragraph (1)) such loss may be carried. The portion of such loss which shall be carried to...for each of the prior taxable years to which such loes may be carried. For purposes of the preceding sentence, the taxable income for any such prior...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1965 - 234 lapas
...to the earliest of the taxable years to which (by reason of paragraph (1)) such loss may be carried. The portion of such loss which shall be carried to...income for each of the prior taxable years to which loss may be carried. For purposes of the preceding sentence, the taxable income for any such prior...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959 - 1584 lapas
...) such loss may be carried. The portion of such loss which shall be carried to each of the other 6 taxable years shall be the excess, If any, of the...prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the taxable Income for any such prior taxable year shall be...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 460 lapas
...loss may be carried. Tbe portion of such loss which shall be carried to each of the other taxable yean shall be the excess, if any, of the amount of such...prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the taxable income for any such prior taxable year shall be...
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The Code of Federal Regulations of the United States of America

1975 - 424 lapas
...each of the other taxable years shall be the excess, if any, of the amount of such loss over the turn of the taxable Income for each of the prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the taxable Income for any such prior taxable year shall be...
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