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" In this section referred to as the "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... "
Renegotiation Board Regulations Under the Renegotiation Act of 1951
autors: United States. Renegotiation Board - 1952
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United States Code, 2. sējums

United States - 1964 - 1098 lapas
...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 amount of such loss over the sum of the taxable income for each of the prior taxable years to which such loss may be carried. For purposes...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 436 lapas
...year succeeding the loss year. The portion of such loss which shall be carried to each of the other 4 fiscal years shall be the excess, if any, of the amount...sentence, the profits derived from contracts with the Departmente and subcontracts in any such prior fiscal year shall be computed by determining •the...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 lapas
...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 amount of such loss over the sum of the taxable Income for each of the prior taxable years to which such loss may be carried. For purposes...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1966 - 290 lapas
...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 amount of such loss over the sum of the taxable income for each of the prior taxable years to which loss may be carried. For purposes of the...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 750 lapas
...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 amount of such loss over the sum of the taxable income for each of the prior taxable years to which such loes may be carried. For purposes...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1968 - 1618 lapas
...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 amount of such loss over the sum of the taxable Income for each of the prior taxable years to which such loss may be carried. For purposes...
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The Code of Federal Regulations of the United States of America

1976 - 536 lapas
...loss may be carried. The 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 loss over the sum of the offsets (as denned m subsection (f ) ) for each of the prior taxable yean to which such lots may 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 loss over the sum of the taxable income for each of the prior taxable years to which such loss may be carried. For purposes...
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Internal Revenue Bulletin: Cumulative bulletin, 3. daļa

United States. Internal Revenue Service - 1963 - 1402 lapas
...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 amount of such loss over the sum of the taxable income for each of the prior taxable years to which such loss may be carried. For purposes...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1961 - 1668 lapas
...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 amount of such loss over the sum of the offsets (as defined in subsection (d)) for each of the prior taxable years to which such loss may be...
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