 | United States - 1964 - 1098 pagini
...taxable years preceding the taxable year of such loss. (B) Except as provided In subparagraph (C) , a net operating loss for any taxable year ending after...transportation corporation (as defined in subsection (j) (1) ), a net operating loss for any taxable year ending after December 31, 1955, shall (except... | |
 | United States - 1965 - 1110 pagini
...years preceding the taxable year of such loss. (B) Except as provided in subparagraphs (C) and (D). a net operating loss for any taxable year ending after...transportation corporation (as defined in subsection (j) (1) ) , a net operating loss for any taxable year ending after December 31, 1955, shall (except... | |
 | United States - 1988 - 1290 pagini
...operating loss carryback to each of the 10 taxable years preceding the taxable year of such loss and shall be a net operating loss carryover to each of...taxable years following the taxable year of such loss. (G) In the case of a Bank for Cooperatives (organized and chartered pursuant to section 2 of the Farm... | |
 | 1971 - 1474 pagini
...years preceding the taxable year of such loss. (B) Except as provided In subparagraphs (C) and (D), a net operating loss for any taxable year ending after...transportation corporation (as defined In subsection (J )(!)), a net operating loss for any taxable year ending after December 31, 1955, shall (except as... | |
 | 1966 - 290 pagini
...taxable years preceding the taxable year of such loss. "(B) Except as provided in subparagraph (C) , a net operating loss for any taxable year ending after...which is a regulated transportation corporation (as denned in subsection (])(1)), a net operating loss for any taxable year ending after December 31, 1955,... | |
 | 1975 - 424 pagini
...subparagraphs (C) and (D), a net operating lose for any taxable year ending after December 31, 1955, (hall be a net operating loss carryover to each of the 5...(as defined In subsection (j)(l)), a net operating losa for any taxable year ending after December 31, 1955, shall (except as provided In subsection (]))... | |
 | 1970 - 750 pagini
...subparagraphs (C) and (D), a net operating loss for any taxable year ending after December 31, 1956, shall be a net operating loss carryover to each of...which is a regulated transportation corporation (as denned in subsection (j)(!)), a net operating loss for any taxable year ending after December 31, 1955,... | |
 | 1976 - 460 pagini
...years preceding the taxable year of such loss. (B) Except as provided in subparagraphs (C) and (D), a net operating loss for any taxable year ending after...years following the taxable year of such loss. (C) ln the case of a taxpayer which la a regulated transportation corporation (as defined in subsection... | |
 | 1971 - 744 pagini
...years preceding the taxable year of such loss. (B) Except as provided in subparagraphe (С) and (D), a net operating loss for any taxable year ending after...shall be a net operating loss carryover to each of the Б taxable years following the taxable year of such loss. (C) In the case of a taxpayer which is a... | |
 | 1959 - 1584 pagini
...operating loss carryback to each of the 2 taxable years preceding the taxable year of such loss, and (B) A net operating loss carryover to each of the 5 taxable years following the taxable year of such loss. (2) Amount of carrybacks and carryovers. Except as provided in subsection (f), the entire amount of... | |
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Act of 1962, a net operating loss for such taxable year shall be a net operating loss carryback to each of the 5 taxable years preceding the taxable year of such loss. 
