| United States - 1965 - 1110 páginas
...expiration of such period, or (B) if a petition for redetermlnatlon of a deficiency in such estate tax has been filed with the Tax Court within the time...after the decision of the Tax Court becomes final. (2) relationship of stock to decedent's estate. (A) In general. Subsection (a) shall apply to a distribution... | |
| United States - 1953 - 1744 páginas
...of the United States within the time prescribed in section 871, then within such four-year period or Loss. The net operating loss for any taxable year means the net operating loss as d (B) If, under section 822 (a) (2) or section 871 (h), an extension of time has been granted for payment... | |
| 1975 - 324 páginas
...expiration of such period, or (B) If a petition for redeterminatlon of a deficiency in such estate tax has been filed with the Tax Court within the time...after the decision of the Tax Court becomes final. (2) Relationship of stock to decedent's estate — (A) in general. Subsection (a) shall apply to a distribution... | |
| 1989 - 568 páginas
...expiration of such period, or (2) if a petition for redetermination of a deficiency in such estate tax has been filed with the Tax Court within the time...after the decision of the Tax Court becomes final. The extension of the period of distribution provided in section 303(b)(l)(B) has reference solely to... | |
| 1969 - 268 páginas
...expiration of such period, or (B) If a petition for redetermlnatlon of a deficiency In such estate tax has been filed with the Tax Court within the time...before the expiration of 60 days after the decision oí the Tax Court becomes final. (2) Relationship of stock to decedent's estate — (A) In general.... | |
| 1990 - 744 páginas
...actually paid and for which a credit was claimed within four years after the filing of the return, or before the expiration of 60 days after the decision of the Tax Court becomes final, whichever period is the last to expire. Similarly, if an extension of time has been granted under section... | |
| 1959 - 1126 páginas
...Tax Court within the tune prescribed in section 621! (a), then within such 4-year period or befor< the expiration of 60 days after the decision of the Tax Court becomes final. (2) If, under section 6161, an extensioi of time has been granted for payment o the tax shown on the return,... | |
| 1968 - 322 páginas
...return required by section 6018, except that — (1) If a petition for redetennination of a deficiency has been filed with the Tax Court within the time prescribed In section 6213 (a) , then within such 4-year period or before the expiration of 60 days after the decision of the... | |
| 1970 - 344 páginas
...return required by section 6018, except that — (1) If a petition for redetermination of a deficiency has been filed with the Tax Court within the time prescribed in section 6213 (a) , then within such 4-year period or before the expiration of 60 days after the decision of the... | |
| 1990 - 1006 páginas
...paid and for »hich a credit was claimed within four pears after the filing of the return, or oefore the expiration of 60 days after the decision of the Tax Court becomes final, whichever period is the last to expire. Similarly, if an extension of time has been granted under section... | |
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