beginning before

References in periodicals archive ?
The new law extends for two years, through tax years beginning before 2011, these lower rates on adjusted net capital gains.
179 property--but only for tax years beginning before 2008; and
179 election or revocation may be made, without IRS consent, on an amended return for the tax year to which the election or revocation applies, but only for tax years beginning before 2008.
For tax years beginning before 1999, a corporation wishing to so choose must file an application for abatement with the Commissioner.
This method of depreciation is based on the AMT adjusted basis of the property as of the close of the last tax year beginning before 1990 and follows the straight-line method over the remainder of the recovery period (generally, class life as specified in section 168(g)).
This method of depreciation is based on the regular tax adjusted basis of the property as of the close of the last tax year beginning before 1990 and follows the straight-line method over the remainder of the recovery period (generally, class life as specified in section 168(g)).
Moreover, any redeterminations of groupings of FSC transaction income for years beginning before 1998 must be made by the due date (including extensions) of the FSC's tax return for its first year beginning after 1997.
The revised regulations also require amended returns that change the grouping of FSC transactions for tax years beginning before 1998 to be filed by the extended due date of the taxpayer's return for its first year beginning after 1997.

Full browser ?