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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... "
Reports of the Tax Court of the United States - Página 421
por United States. Tax Court - 1974
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United States Code, Volume 4

United States - 1988 - 1290 páginas
...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...prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the taxable income for any such prior taxable year shall be...
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United States Code, Volume 2

United States - 1964 - 1098 páginas
...to the earliest of the taxable years to which (by reason of paragraph (D) such loss may be carried. The portion of such loss which shall be carried to...prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the taxable Income for any such prior taxable year shall be...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 páginas
...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...prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the taxable Income for any such prior taxable year shall be...
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The Code of Federal Regulations of the United States of America

1966 - 658 páginas
...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...prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the taxable income for any such prior taxable year shall be...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1966 - 1826 páginas
...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...prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the taxable Income for any such prior taxable year shall be...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 750 páginas
...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...for each of the prior taxable years to which such loes may be carried. For purposes of the preceding sentence, the taxable income for any such prior...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1965 - 234 páginas
...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...income for each of the prior taxable years to which loss may be carried. For purposes of the preceding sentence, the taxable income for any such prior...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959 - 1584 páginas
...) such loss may be carried. The portion of such loss which shall be carried to each of the other 6 taxable years shall be the excess, If any, of the...prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the taxable Income for any such prior taxable year shall be...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 460 páginas
...loss may be carried. Tbe portion of such loss which shall be carried to each of the other taxable yean shall be the excess, if any, of the amount of such...prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the taxable income for any such prior taxable year shall be...
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The Code of Federal Regulations of the United States of America

1975 - 424 páginas
...each of the other taxable years shall be the excess, if any, of the amount of such loss over the turn of the taxable Income for each of the prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the taxable Income for any such prior taxable year shall be...
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