 | 1971 - 1474 pages
...taxable year beginning after December 31. 1953, but only If made not later than the time prescribed by law for filing the return for such taxable year (Including extensions thereof). The method so elected, and the period selected by the taxpayer, shall be adhered to In computing taxable... | |
 | 2000 - 816 pages
...year if the payment is on account of such taxable year and is made not later than the time prescribed by law for filing the return for such taxable year (including extensions thereof). Under section 1017(b) of the Employee Retirement Income Security Act of 1974 (prior to its amendment... | |
 | 1966 - 1826 pages
...taxable year beginning after December 31, 1953, but only if made not later taan the time prescribed by law for filing the return for such taxable year (including extensions thereof). The method so elected, and the period selected by the taxpayer, shall be adhered to In computing taxable... | |
 | 1976 - 412 pages
...accrual If the payment is on account of such taxable year and Is made not later than the time prescribed by law for filing the return for such taxable year (Including extensions thereof). (7) Limit of deduction. If amounts are deductible under paragraphs (1) and (3). or (2) and (3), or... | |
 | United States. Congress. Senate. Committee on Finance - 1959 - 764 pages
...appreciate your committee's giving consideration to changing the last sentence of section 811(b)(l) to read as follows : "For purposes of subparagraphs...section 404 (a) (6). Very truly yours, WILLIAM A. LTON, President. STATEMENT OF CH POINDEXTER, PRESIDENT, COASTAL STATES LIFE INSURANCE Co., RE : HR... | |
 | 1961 - 566 pages
...to the Internal Revenue Code of 1954. The election must be made not later than the time prescribed by law for filing the return for such taxable year (including extensions thereof) . (b) If an election is made by a fiduciary, the election is irrevocable for the taxable year for which... | |
 | United States. Internal Revenue Service - 1973
...accrual if the payment is on account of such taxable year and is made not later than the time prescribed by law for filing the return for such taxable year (including extensions thereof). Section 404(a) (6) of the Code is intended to permit a taxpayer on the accrual method of accounting... | |
 | United States. Internal Revenue Service - 1978 - 668 pages
...after the end of such taxable year" and inserting in lieu thereof "not later than the time prescribed by law for filing the return for such taxable year (including extensions thereof)' . (2) AMENDMENT OF SECTION 220(cX4). — Paragraph (4) of section 220(c) (relating to time when contributions... | |
 | United States. Internal Revenue Service - 1974 - 584 pages
...year if the payment is on account of such taxable year and is made not later than the time pi-escribed by law for filing the return for such taxable year (including extensions thereof)." (3) Paragraph (7) of section 404(a) (relating to limit on deductions) is amended to read as follows:... | |
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... if the payment is on account of such taxable year and is made not later than the time prescribed by law for filing the return for such taxable year (including extensions thereof). 
