...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...

...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...

...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...

...adjustment to be made in computing such overpayment. If a claim Internal Revenue Service, Treasury for credit or refund is not filed, and if credit or...be allowed or made under the provisions of section 6511(dX7)(B) if a claim therefor is tiled within the period provided by section 6511(d)(7)(A) and paragraph...

...overpayments. 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...be allowed or made under the provisions of section 6511(d)(4)(B) if a claim therefor is filed within the period provided by section 6511(d)(4)(A) and...

...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...be allowed or made under the provisions of section 6511(d)(2)(B) if a claim therefor is filed within the period provided by section 6511(d)(2)(A) and...

...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...be allowed or made under the provisions of section 6511 (d) (4) (B) if a claim therefor is filed within the period provided by section 6511 (d) (4) (A)...

...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...compromises, such credit or refund may be allowed or made, if claim therefor is filed within the period provided in subparagraph (A) of this paragraph. In the...

...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),...be allowed or made under the provisions of section 65ll(d)(7)(B) if a claim therefor is filed within the period provided by section 6511(d)(7)(A) and...

...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),...be allowed or made under the provisions of section 651 1(d)( 2 )(B) if a claim therefor is filed within the period provided by section 6511(d)(2)(A) and...