 If such taxpayer does not make such an election, paragraph (1) or (2) (whichever paragraph is applicable without regard to this paragraph) shall apply to such excess credit, except that if neither paragraph (1) nor (2) is applicable (without regard to...  Internal Revenue Service's Taxpayer Assistance Programs, Monitoring of ... - Página 187por United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee - 1978 - 192 páginasVisualização integral - Acerca deste livro
 | United States. Internal Revenue Service - 1976 - 612 páginas
...income 26 USC 6096. tax payments to Presidential Election Campaign Fund), as in effect on the day before the date of the enactment of the Tax Reduction Act of 1975, is amended by striking out "and 41" Ante, p. 1520. and inserting in lieu thereof "41, and 42". (D)... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1975 - 504 páginas
...regard to this paragraph) shall apply to such excess credit, except that if neither paragraph (1) nor (2) is applicable (without regard to this paragraph),...the taxpayer elects (in such manner as the Secretary or his delegate shall prescribe) within 90 days after the date of the enactment of the Tax Reduction... | |
 | United States - 1976 - 424 páginas
...designation of income tax payments to Presidential Election Campaign Fund), as in effect on the day before the date of the enactment of the Tax Reduction Act of 1975, is amended by striking out "and 41" and inserting in lieu thereof "41, and 42". (D) The table of sections... | |
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