172(b), a corporation can carry back an NOL to each of the two tax years preceding
the NOL year, and forward to each of the 20 tax years following the NOL year.
4 million in the third quarter, 60 percent higher than the comparable period in the prior year and 10 percent higher than the preceding
10 billion yen worth of stocks, up from the preceding
week's net selling of 122.
However, under the final regulations, as a result of the revised "offspring rule," the CNOL attributable to the new subsidiary can be carried back to the two preceding
tax years of P (the common parent) (Regs.
What is important is that the local [seal] densities on shore were much higher than densities preceding
the [outbreaks]," Lavigne says.
The Thursday immediately preceding
the effective date of the merger if the effective date of the merger occurs on a Saturday, Sunday or holiday, or
The meters also showed that in the five months preceding
the earthquake, the magnetic field in the area had slowly started to rise, indicating an increase in stress along the fault.
One limit is that "the amount of the credit or refund shall not exceed the portion of the tax paid within the period, immediately preceding
the filing of the claim, equal to three years plus the period of any extension of time for filing the return" (Sec.
11 on the three stock exchanges, down from the preceding
An "eligible small business" is any business or person that had no more than 30 full-time employees during the preceding
tax year or gross receipts not exceeding $1 million in the preceding
The bonds are subject to mandatory tender on: any mode-change date - the date of conversion of the interest rate from one mode to another; the second business day prior to the expiration of a credit or liquidity facility; on the fifth day preceding
the termination of a credit or liquidity facility; the fifth day following Trustee's receipt from the issuer of a direct-pay credit facility that the interest component of such facility will not be reinstated; the second business day preceding
the substitution of the credit or liquidity facility; and the business day after the last date of the commercial paper or term rate period.
67 billion yen, up from the preceding
week's net 6.