 | United States - 1983 - Страниц: 1442
...operation of the agreement vessels. (b) Ceiling on deposits; lessees; "agreement vessel" defined (1) The amount deposited under subsection (a) of this...provided in chapter 1 of the Internal Revenue Code of 1954 [26 USC l et seq.] but without regard to the carryback of any net operating loss or net capital... | |
 | United States - 1968 - Страниц: 894
...of the agreement vessels, "(b) Ceiling on Deposits. "(1) The amount deposited under subsection (a) in the fund for any taxable year shall not exceed...(computed as provided in chapter 1 of the Internal 26 use 1-1388. Revenue Code of 1954 but without regard to the carryback of any net operating loss or... | |
 | United States. Internal Revenue Service - 1976 - Страниц: 624
...operation of the agreement vessels. (b) Ceiling on Deposits. (1) The amount deposited under subsection (a) in the fund for any taxable year shall not exceed...carryback of any net operating loss or net capital loss_ and without regard to this section) which is attributable to the operation of the agreement vessels... | |
 | United States. Congress. House. Merchant Marine and Fisheries - 1973 - Страниц: 362
...of the agreement vessels, "(b) Ceiling on Deposits. "(1) The amount deposited under subsection (a) in the fund for any taxable year shall not exceed...provided in chapter 1 of the Internal Revenue Code of 1954 2e usc but without regard to the carryback of any net op- 1-1388. ' erating loss or net capital... | |
 | United States. General Accounting Office - 1980 - Страниц: 76
...amended— (A) In paragraph (1)(A), by in serting "the sum of (i)" after "(A)", and by inserting' "and (ii) that portion of the taxable income of the owner or lessee for such year (as so computed) which is attributable to the operation of the agreement fishery facilities" after... | |
 | United States - 1987 - Страниц: 368
...in this section referred to as a 'capital construction fund') shall not exceed for any taxable year the sum of: "(A) that portion of the taxable income...lessee for such year (computed as provided in chapter 1 but without regard to the carryback of any net operating loss or net capital loss and without regard... | |
 | 1995 - Страниц: 722
...operation of the agreement vessels. (b) Celling on Deposits. (1) The amount deposited under subsection (a) In the fund for any taxable year shall not exceed...provided In chapter 1 of the Internal Revenue Code of 1964 but without regard to the carryback of any net operating loss or net capital loss and without... | |
 | 1997 - Страниц: 812
...operation of the agreement vessels, (b) Ceiling on Deposits. (1) The amount deposited under subsection (a) in the fund for any taxable year shall not exceed...to the carryback of any net operating loss or net capita] loss and without regard to this section) which is attributable to the operation of the agreement... | |
 | 1996 - Страниц: 886
...operation of the agreement vessels. (b) Ceiling on Deposite. (1) The amount deposited under subsection (a) in the fund for any taxable year shall not exceed...provided in chapter 1 of the Internal Revenue Code of 1964 but without regard to the carryback of any net operating loss or net capital loss and without... | |
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The amount deposited under subsection (a) in the fund for any taxable year shall not exceed the sum of: (A) That portion of the taxable Income of the owner or lessee for such year (computed as provided in chapter 1 of the Internal Revenue Code of... 