 | 1978 - 1400 pages
...taxable years to which such loss may be carried shall be the excess, if any, of such loss over the total of the net capital gains for each of the prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the net capital gain for... | |
 | 1974 - 876 pages
...taxable years to which such loss may be carried shall be the excess, if any, of such loss over the total of the net capital gains for each of the prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the net capital gain for... | |
 | 1966 - 892 pages
...taxable years to which such loss may be carried shall be the excess, if any, of such loss over the total of the net capital gains for each of the prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the net capital gain for... | |
 | United States. Internal Revenue Service - 1974
...taxable years to which such loss may be carried shall be the excess, if any, of such loss over the total of the net capital gains for each of the prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the net capital gain for... | |
 | United States. Internal Revenue Service - 1970 - 744 pages
...which may be carried over to other taxable years is the excess, if any, of such loss over the total of the net capital gains for each of the prior taxable years. The "quickie" refund procedure presently available in the case of net .operating loss carrybacks is... | |
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... capital loss for any taxable year shall be carried to the earliest of the taxable years to which such loss may be carried, and the portion of such loss which shall be carried to each of the other taxable years to which such loss may be carried shall... 