 ... 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
 | United States - 1986 - 1548 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... | |
 | United States - 1979 - 904 páginas
...to the earliest of the taxable years to which (by reason of paragraph (1)) such loss may bo carried. The portion of such loss which shall be carried to...income for each of the prior taxable years to which sum loss may be carried. For purposes of the preceding sentence, the taxable income for any such prior... | |
 | United States - 2004
...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... | |
 | United States. Tax Court - 1984 - 1122 páginas
...the similar provisions of section 802(aX2) under the "Sec. 172(bX2) provides that the "excess * * * of the amount of such loss over the sum of the taxable income for each of the prior taxable years" is used to determine the loss carryover or carryback remaining to be used in a later year. Sec. 812(d)... | |
 | United States - 2003 - 992 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... | |
 | Cch Editorial, CCH Editorial - 2006 - 1688 páginas
...years allowed is the excess, if any, of the amount of the loss over the aggregate of the Louisiana net income for each of the prior taxable years to which such loss may be carried. A taxpayer may elect to relinquish the carryback and treat its Louisiana net loss only as a carryover.... | |
 | Glenn R. Carrington - 2007 - 744 páginas
...computed (A) with the 10-2 the portion of the NOL which is carried to each of the other taxable years is the excess, if any, of the amount of such loss over...the prior taxable years to which such loss may be carried.4 The term "NOL" generally means, for a given taxable year, the excess of the deductions allowed... | |
 | CCH Tax Law Editors - 2008 - 2242 páginas
...which is carried back or carried over to any taxable year 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 under sections 172(b)(l) and 381. In determining the taxable income for each... | |
 | 1971 - 744 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... | |
 | 1966 - 664 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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