 ... 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 United States Tax Court - Página 441por United States. Tax Court - 1973Visualização integral - Acerca deste livro
 | 1979 - 580 páginas
...excess (if any) of the amount of such loss over the sum of the offsets (as defined in subsection (f )) for each of the prior taxable years to which such loss may be carried. (f ) Offset defined. For purposes of subsection (e). the term "offset" means with respect to any taxable... | |
 | 1970 - 438 páginas
...excess (if any) of the amount of such loss over the sum of the offsets (as denned in subsection (d) ) for each of the prior taxable years to which such loss may be carried. (c) Computation of loss from operations. In computing the loss from operations for purposes of this... | |
 | United States. Internal Revenue Service - 1963 - 1402 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 years shall be... | |
 | United States. Internal Revenue Service - 1964 - 888 páginas
...to each of the taxable years other than the earliest taxable year to which such loss may be carried shall be the excess, if any, of the amount of such...prior taxable years to which such loss may be carried. The new subparagraph (B) (ii) provides that, in computing taxable income for any such prior taxable... | |
 | United States. Internal Revenue Service - 1961 - 1668 páginas
...excess (if any) of the 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) COMPUTATION OF Loss FROM OPERATIONS. — In computing the loss from operations for purposes of... | |
 | 1961 - 88 páginas
...such loss which shall be carried to each of the other 7 taxable years shall be the excess, if any,of the amount of such loss over the sum of the taxable...prior taxable years to which such loss may be carried. (Section 172 (b).) The term "net operating loss" means the excess of allowable deductions over gross... | |
 | United States. Internal Revenue Service - 1970 - 620 páginas
...loss to be carried to each of the other 7 taxable years is the excess, if any, of the amount of the loss over the sum of the taxable income for each of the prior taxable years to which the loss may be carried. (Section 172(b).) The term "net operating loss" means the excess of allowable... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1958 - 52 páginas
...(1)) such loss may be carried. The portion of such loss which shall be carried to each of the other 7 taxable years shall be the excess, if any, of the...taxable years to which such loss may be carried." (b) TAXABLE YEARS BEGINNING IN 1957 AND ENDING IN 1958. — Section 172 of such Code is amended by... | |
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