26 Us Code 481 Adjustments Required By Changes In Method Of

There shall be taken into account the increase or decrease in tax for any taxable year preceding the year of the change to which no adjustment is allocated under paragraph (1) or (2) but which is affe

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There shall be taken into account the increase or decrease in tax for any taxable year preceding the year of the change to which no adjustment is allocated under paragraph (1) or (2) but which is affected by a net operating loss (as defined in section 172) or by a capital loss carryback or carryover (as defined in section 1212), determined with ... This aspect of 26 Us Code 481 Adjustments Required By Changes In Method Of plays a vital role in practical applications.

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