 | United States - 1965 - 1110 pages
...amount of the net operating loss for any taxable year (hereinafter in this section referred to as the "loss year") shall be carried to the earliest of the...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... | |
 | United States - 1964 - 1098 pages
..."loss year") shall be carried to the earliest of the taxable years to which (by reason of paragraph (D) such loss may be carried. The portion of such loss...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... | |
 | 1971 - 748 pages
...snail not be an operations loss carryback to any taxable year beginning before January 1, 1958. (0) Application for years prior to 1958. For purposes...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 carried.... | |
 | 1973 - 444 pages
...to any taxable year beginning before January 1, 1958. (C) Application for years prior to 1958. Por purposes of this section, this part (as in effect...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 carried. (c)... | |
 | 1977 - 568 pages
...prior to 1958. For purposes of this section, this part (as in effect for 1958) and section 381(c)(22) shall be treated as applying to all taxable years...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 carried. (c)... | |
 | 1976 - 536 pages
...be treated as applying to all taxable years beginning after December 31, 1954, and before January l, 1958. (2) Amount of carrybacks and carryovers. The...for each of the prior taxable years to which such loa may be carried. (c) Computation of loss from operation). In computing the loss from operation»... | |
 | 1979 - 580 pages
...part (at In effect for 1958) and section 381(cX22) shall be treated as applying to all taxable yean beginning after December 31. 1954. and before January...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 carried. (c)... | |
 | 1967 - 408 pages
...prior to 195S. For purposes of this section, this part (as in effect for 1958) and section 381(c)(22) shall be treated as applying to all taxable years...the other taxable years shall be the excess (If any) oí the amount of such loss over the sum of the offsets (as defined in subsection (d) ) for each of... | |
 | 1971 - 1474 pages
...amount of the net operating loss for any taxable year (hereinafter In this section referred to as the "loss year") shall be carried to the earliest of the...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... | |
 | 1971 - 744 pages
...amount of the net operating loss for any taxable year (hereinafter in this section referred to as the "loss year") shall be carried to the earliest of the...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. Por purposes... | |
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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... 
