 ... that the carry-back in the case of the first preceding taxable year shall be the excess, if any, of the amount of such net operating loss...  Statistics of Income - Էջ 471United States. Internal Revenue Service - 1951Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims, Audrey Bernhardt - 1950 - 940 էջ
...each of the two preceding taxable years, except that the carry-back in the case of the first preceding taxable year shall be the excess, if any, of the amount...such net operating loss over the net income for the second preceding taxable year computed (A) with the exceptions, additions, and limitations provided... | |
 | United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 էջ
...preceding taxable years except "that the carry-back in the case of the first preceding taxable year [1945] shall be the excess, if any, of the amount of such net operating loss over the net income for the second preceding taxable year [1944] computed (A) with the exceptions, additions, and limitations provided... | |
 | United States. Court of Claims, Audrey Bernhardt - 1956 - 1104 էջ
...each of the two preceding taxable years, except that the carry-back in the case of the first preceding taxable year shall be the excess, if any, of the amount of such unused excess profits credit over the adjusted excess profits net income for the second preceding taxable... | |
 | United States - 1953 - 1744 էջ
...credit carry-over for each of the two succeeding taxable years, except that the carry-over In the case of the second succeeding taxable year shall be the excess, if any, of the amount of such unused excess profits credit over the adjusted excess profits net income for the intervening taxable... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 էջ
...each of the two preceding taxable years, except that the carry-back in the case of the first preceding taxable year shall be the excess, if any, of the amount...such net operating loss over the net income for the second preceding taxable year computed (A) with the exceptions, additions, and limitations provided... | |
 | United States, Walter Elbert Barton - 1944 - 1286 էջ
...preceding taxable years, except that the carry-back in the case of tía first preceding taxable year shaU be the excess, if any, of the amount of such net operating loss orer the net income for the second preceiing taxable year computed (A) with the exceptions, additions,... | |
 | United States. Internal Revenue Service - 1945 - 2272 էջ
...loss carry-over for each of the two succeeding taxable years, except that the carry-over in the case of the second succeeding taxable year shall be the...of such net operating loss over the net income for tbe intervening taxable year computed (A) with the exceptions, additions, and limitations, as prescribed... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 էջ
...each of the two preceding taxable years, except that the carry-back in the case of the first preceding taxable year shall be the excess, if any, of the amount...such net operating loss over the net income for the second preceding taxable year computed (A) with the exceptions, additions, and limitations provided... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 էջ
...each of the two preceding taxable years, except that the carry-back in the case of the first preceding taxable year shall be the excess, if any, of the amount...such net operating loss over the net income for the second preceding taxable year computed (A) with the exceptions, additions, and limitations provided... | |
 | 1970 - 438 էջ
...loss from operations which shall be carried to each of the taxable years subsequent to the earliest taxable year shall be the excess (if any) of the amount of the loss from operations over the sum of the offsets (as defined in section 812 (d) and paragraph (a)... | |
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