Pub. L. 87-794 Oct. 11, 1962

76 Stat. 889 · Changed 3 sections of the Code

Bill H.R. 11970

§ 172 Net operating loss deduction

(b)(1) Pub. L. 87–794 designated existing provisions as cl. (A)(i) and struck out provisions therefrom which authorized a net…
(b)(2) Pub. L. 87–794 inserted reference to subsection (j), and substituted “shall be carried to the earliest of the taxable…
(b)(3) Pub. L. 87–794 added par. (3).

§ 6501 Limitations on assessment and collection

(h) Pub. L. 87–794 authorized assessment of a deficiency within 18 months after the date on which the taxpayer files in…

§ 6511 Limitations on credit or refund

(d)(2)(A) Pub. L. 87–794 inserted provisions stating that, with respect to an overpayment attributable to a net operating loss…