Bill H.R. 4765
§ 46 Amount of credit
- § 46 Pub. L. 90–225 struck out par. (3) which provided that to the extent that the excess described in par. (1) of this…
§ 172 Net operating loss deduction
§ 6411 Tentative carryback and refund adjustments
- (a) Pub. L. 90–225 inserted “(or, with respect to any portion of an investment credit carryback from a taxable year…
§ 6501 Limitations on assessment and collection
- (j) Pub. L. 90–225 inserted “, or, with respect to any portion of an investment credit carryback from a taxable year…
§ 6511 Limitations on credit or refund
- (d)(4)(A) Pub. L. 90–225 inserted “(or, with respect to any portion of an investment credit carryback from a taxable year…
§ 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- (e)(2) Pub. L. 90–225 inserted “, or with respect to any portion of an investment credit carryback from a taxable year…
§ 6611 Interest on overpayments
- (f)(2) Pub. L. 90–225 inserted “, or, with respect to any portion of an investment credit carryback from a taxable year…