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accounts acquired additional ADS farmers allowed amended amount Announcement apply assets Assistance beginning Bill Bonus Depreciation capital carryback period Chairman changes clarifies Code coins Committee Congress corporations costs Creation and Worker December 31 designated distributed dividends received effective date Elect-Out Arrangement election enactment excluded farm farmers filed foreign Form gain holding House included income individual intent interest Internal Revenue Code Introduced investment Investment Company issue January JGTRRA Job Creation language legislation limitations listed loss Means ment mutual fund oil and gas operating partnership passthrough entities Proc qualified dividend income reasoning reference regarding REITs relating reports request respect result rules September Service shareholders specifically statement statute Subchapter tax returns taxable taxable years ending Taxation taxpayer Technical Corrections Technical Corrections Act Thomas tion Treasury treated treatment trusts TTCA Washington written
Page 14 - In the case of a regulated investment company or a real estate investment trust subject to taxation under subchapter M, chapter 1 of the Code...
Page 2 - In the case of a taxpayer which has a net operating loss for any taxable year ending during 2001 or 2002, subparagraph (AXi) shall be applied by substituting '5' for '2' and subparagraph (F) shall not apply.
Page 4 - House Ways and Means Committee, 1102 Longworth House Office Building, Washington, DC 20515, (202) 225-3625.
Page 11 - The Investment Company Institute is the national association of the American investment company industry. Its membership includes 4,582 open-end investment companies ('mutual funds'), 433 closed-end investment companies and 13 sponsors of unit investment trusts.
Page 6 - A taxpayer is allowed to recover, through annual depreciation deductions, the cost of certain property used in a trade or business or for the production of income.
Page 4 - Taxable years beginning in 1955 and ending in 1956. in the case of a net operating loss for a taxable year beginning in 1955 and ending in 1956...
Page 2 - Such election shall be made in such manner as may be prescribed by the Secretary, and shall be made by the due date (including extensions of time) for filing the taxpayer's return for the taxable year of the net operating loss for which the election is to be in effect.