 | United States - Law - 1953 - 1744 pages
...an overpayment of tax attributable to a net operating loss carry-back or to an unused excess profits ent agreements in writing made before the expiration...of the period previously agreed upon. (c) Collect 3761, relating to compromises, such credit or refund may be allowed or made, if claim therefor is filed... | |
 | United States - Law - 1965 - 1110 pages
...deficiency is prevented (except for the provisions of section 1311 and following) by the operation of any law or rule of law (other than section 7122, relating to compromises) , any increase in the tax previously determined for such taxable year shall be considered a deficiency... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1946 - 836 pages
...an overpayment of tax attributable to a net operating loss carry-back or to an unused excess profits credit carry-back is otherwise prevented by the operation of any law or rule of law other than section 3761, relating to compromises, such credit or refund may be allowed or made, if claim therefor is filed... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...If the allowance of a credit or refund of an overpayment of tax attributable to a net operating loss carry-back * * * is otherwise prevented by the operation of any law or rule of law other than section 3761, relating to compromises, such credit or refund may be allowed or made, if claim therefor is filed... | |
 | Administrative law - 1966 - 180 pages
...rules. If the allowance of a credit or refund of an overpayment of tax attributable to an investment credit carryback is otherwise prevented by the operation...refund may be allowed or made, if claim therefor is flled within the period provided in subparagraph (A) of this paragraph. In the case of any such claim... | |
 | Administrative law - 2001 - 828 pages
...credit or refund of an overpayment of tax attributable to a net operating loss carryback or capital loss carryback is otherwise prevented by the operation...compromises), such credit or refund may be allowed or made under the provisions of section 6511(d)(2)(B) If a claim therefor is filed within the period provided... | |
 | Administrative law - 1976 - 420 pages
...allowance of a credit or refund of an overpayment of tax attributable to an investment credit carryback la otherwise prevented by the operation of any law or...compromises), such credit or refund may be allowed or made under the provisions of section 6511 (d) (4) (B) if a claim therefor is filed within the period provided... | |
 | Administrative law - 1995 - 704 pages
...tax attributable to a WIN credit carryback is otherwise prevented by the operation of any law or rale of law (other than section 7122, relating to compromises), such credit or refund may be allowed or made under the provisions of section 65ll(d)(7)(B) if a claim therefor is filed within the period provided... | |
 | Administrative law - 2006 - 868 pages
...allowance of an application, credit, or refund of a decrease in the tax determined under section 6411(b) is otherwise prevented by the operation of any law or rule of law (other than section 7122), such application, credit, or refund may be allowed or made if an application for a tentative carryback... | |
 | Administrative law - 1988 - 566 pages
...carryback is otherwise prevented by the operation of any law or rule of 26 CFR Ch. I (4-1-88 Edition) law (other than section 7122, relating to compromises), such credit or refund may be allowed or made under the provisions of section 651 1(d)( 2 )(B) if a claim therefor is filed within the period provided... | |
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If the allowance of a credit or refund of an overpayment of tax attributable to a net operating loss carryback is otherwise prevented by the operation of any lav? or rule of law other than section 7122, relating to compromises, such credit or refund may... 
