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" The special rule contained in section 41(g) for the pass-through of the credit in the case of an individual who owns an interest in an unincorporated trade or business, is a partner in a partnership, is a beneficiary of an estate or trust, or is a shareholder... "
Description of tax bills (S. 1600, S. 1579, S. 108, S. 1464, and S. 1549 ... - Page 14
by United States. Congress. Joint Committee on Taxation - 1983 - 21 pages
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The Code of Federal Regulations of the United States of America

1990 - 566 pages
...special rule contained in section 4 Kg) for the pass- through of the credit in the case of an individual who owns an interest in an unincorporated trade or...beneficiary of an estate or trust, or is a shareholder in an S corporation shall be applied in accordance with the principles set forth in 1.53-3. (d) Carryback...
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The Code of Federal Regulations of the United States of America

2004 - 636 pages
...special rule contained in section 41(g) for the pass-through of the credit in the case of an individual who owns an interest in an unincorporated trade or...beneficiary of an estate or trust, or is a shareholder in an S corporation shall be applied in accordance with the principles set forth in 1.53-3. (d) Carryback...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1987 - 620 pages
...special rule contained in section 41(g) for the pass-through of the credit in the case of an individual who owns an interest in an unincorporated trade or...beneficiary of an estate or trust, or is a shareholder in an S corporation shall be applied in accordance with the principles set forth in 1.53-3. (d) Carryback...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1994 - 574 pages
...special rule contained in section 41(g) for the pass-through of the credit in the case of an individual who owns an interest in an unincorporated trade or business, is a partner 26 CFR Ch. I (4-1-94 Edition} in a partnership, is a beneficiary of an estate or trust, or is a shareholder...
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1983-84 Miscellaneous Tax Bills--IV, S. 108, S. 1464, S. 1549, S. 1579, and ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management - 1984 - 464 pages
...section 53(a), and (2) the sum of various other statutory credits allowable in the taxable year.14 In addition, in the case of a taxpayer who owns an...the amount of the taxpayer's "See note 12, supra. 14 The statutory credits which would be applied against tax before the vocational education instruction...
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Description of Tax Bills (S. 1239, S. 1821, S. 2078, S. 2409, S. 2484, S ...

1988 - 40 pages
...limitation on use of the credit by individuals. Under that limitation, hi the case of an individual who owns an interest in an unincorporated trade or business, is a partner in a partnership, is a shareholder in an S corporation, or is a beneficiary of a trust or estate, the amount of credit that...
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Income Tax Regulations: Winter 2008 Edition

CCH Tax Law Editors - 2008 - 2222 pages
...special rule contained in section 41 (g) for the pass-through of the credit in the case of an individual who owns an interest in an unincorporated trade or...beneficiary of an estate or trust, or is a shareholder in an S corporation shall be applied in accordance with the principles set forth in 1.53-3. (d) Carryback...
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