 ... (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...  Reports of the Tax Court of the United States - Page 502by United States. Tax Court - 1957Full view - About this book
 | United States - 1953 - 1744 pages
...unused excess profits credit carrybacks. If the allowance of a credit or refund of an overpayment of tax od so agreed TITLE 26.— INTERNAL REVENUE CODE upon may be extended by subsequent agreements in is otherwise prevented by the operation of any law or rule of law other than section 3761, relating... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...loss described in fubparagraph (A) has on the application to the taxpayer of a carry-over, or of a carry-back, in lieu of the three-year period of limitation...prescribed in paragraph ( 1), the period shall be 7 years from the date prescribed by law for filing the return for the year with respect to which the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...or loss described in subparagraph (A) has on the application to the taxpayer of a carry-over or of a carry-back, in lieu of the three-year period of limitation prescribed in paragraph (1), the period shall be 7 years from the date prescribed by law for filing the return for the year with respect to which the... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...or loss described in subparagraph (A) has on the application to the taxpayer of a carry-over or of a carry-back, in lieu of the three-year period of limitation prescribed in paragraph (1), the period shall be 7 years from the date prescribed by law for filing the return for the year with respect to which the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...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 attributable to a net operating loss carry-back * * *, in lieu of the three-year period of limitation prescribed in paragraph (1), the period shall... | |
 | United States. Congress. Senate. Committee on Finance - 1946 - 836 pages
...EXCESS PROFITS CREDIT CARRY-BACKS. — If the allowance of a credit or refund of an overpayment of tax attributable to a net operating loss carry-back or to an unused excess profits credit carry-back is otherwise prevented by the operation of any law or rule of law other than section 3761, relating... | |
 | 1961 - 422 pages
...Special period of limitation with respect to net operating loss carrybacks — (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... | |
 | 1966 - 180 pages
...period of limitation with respect to net operating loss carrybacks — (A) Period of limitation. It 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... | |
 | 1970 - 360 pages
...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... | |
 | 1964 - 142 pages
...operating loss carryback, in lieu of the 3-year period of limitation prescribed in subsection (a), the period shall be that period which ends with the expiration of the 15th day of the 40th month (or the 39th month, in the case of a corporation) following the end of the... | |
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