 ... shall be reduced (but not below zero) by an amount equal to the amount of such pension, retirement or retired pay, annuity of other payment, which is reasonably attributable to such week...  Unemployment Compensation: Final Report - Page 240by United States. National Commission on Unemployment Compensation - 1980 - 264 pagesFull view - About this book
 | 1969 - 756 pages
...any Indebtedness of an electing small business corporation to a shareholder of such corporation shall be reduced (but not below zero) by an amount equal to the amount of the shareholder's portion of the corporation's net operating loss for any taxable year (as determined... | |
 | 1974 - 876 pages
...basis of stock. The basis of a shareholder's stock In an electing small business corporation shall be reduced (but not below zero) by an amount equal to the amount of his portion of the corporation's net operating los for any taxable year attributable to such stock... | |
 | 1961 - 636 pages
...indebtedness of an electing small business corporation to a* shareholder of such corporation shall be reduced (but not below zero) by an amount equal to the amount of the shareholder's portion of the corporation's net operating loss for any taxable year (as determined... | |
 | 1966 - 508 pages
...year (determined without regard to this subparagraph and subparagraph (8) of this paragraph) shall be reduced (but not below zero) by an amount equal to the sum of the amounts included under section 951 in the gross income of United States shareholders (as... | |
 | 1984 - 660 pages
...(without regard to such dispute). (iii) In all other cases, the entire amount of the gross contract price reduced (but not below zero) by an amount equal to the amount reasonably in dispute shall be included in gross income in the taxable year in which such contract... | |
 | 1999 - 838 pages
...year (determined without regard to this subparagraph and subparagraph (8) of this paragraph) shall be reduced (but not below zero) by an amount equal to the sum of the amounts included under section 951 in the gross income of United States shareholders (as... | |
 | 1998 - 832 pages
...year (determined without regard to this subparagraph and subparagraph (8) of this paragraph) shall be reduced (but not below zero) by an amount equal to the sum of the amounts included under section 951 in the gross income of United States shareholders (as... | |
 | United States. Congress. Senate. Committee on Finance - 1957 - 76 pages
...under subsection (b) (without regard to this subsection) would be effective on July 1 of any year shall be reduced (but not below zero) by an amount equal to the loss of revenue, as estimated by the Secretary of the Treasury, during the fiscal year ending on June... | |
 | United States - 1978 - 540 pages
...benefit for each month as determined after application of the provisions of subsections (q) and (k) shall be reduced (but not below zero) by an amount equal to the amount of any monthly periodic benefit payable to such husband for such month which is based upon his earnings... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1958 - 52 pages
...BASIS OF STOCK. — The basis of a shareholder's stock in an electing small business corporation shall be reduced (but not below zero) by an amount equal to the amount of his portion of the corporation's net operating loss for any taxable year attributable to such stock... | |
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