WebAug 24, 2010 · In general, section 6411 (a) provides that, in the case of certain loss or credit carrybacks, a taxpayer may file an application for a tentative carryback adjustment of the tax for a prior taxable year. WebI.R.C. § 6418 (c) (1) In General — In the case of any eligible credit determined with respect to any facility or property held directly by a partnership or S corporation, if such partnership or S corporation makes an election under subsection (a) (in such manner as the Secretary may provide) with respect to such credit—
Sec. 53. Credit For Prior Year Minimum Tax Liability
WebJan 1, 2024 · Internal Revenue Code § 6511. Limitations on credit or refund on Westlaw FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs. WebJan 1, 2024 · (ii) subsequently files an application under section 6411 (a) with respect to such overpayment, then the claim for overpayment shall be treated as having been filed on the date the application under section 6411 (a) was filed. (g) No interest until return in processible form.-- incandescent rope light twin cities
eCFR :: 26 CFR 301.6411-1 -- Tentative carryback …
WebFree access to full-text of the Internal Revenue Code, including Editor’s Notes and updated continuously, from Bloomberg Tax. ... an application under section 6411(a) of the Internal Revenue Code of 1986 with respect to the carryback of such net operating loss shall not fail to be treated as timely filed if filed not later than the date which ... Web"(A) an application under section 6411(a) of the Internal Revenue Code of 1986 with respect to the carryback of such net operating loss shall not fail to be treated as timely filed if filed not later than the date which is 120 days after the date of the enactment of this Act [Mar. 27, 2024], and "(B) an election to- WebInternal Revenue Code Section 6511(d)(2)(A) Limitations on credit or refund. (a) Period of limitation on filing claim. Claim for credit or refund of an overpayment of any tax ... refund of a decrease in tax determined under section 6411(b) is otherwise prevented by the operation of any law or rule of law other than section 7122, such including images in essays