Filing and amendment of returns Sample Clauses

Filing and amendment of returns. A taxpayer who has filed its return for the taxable year that includes July 1, 1980, claiming the deduction allowed under § 1.9200–1, may amend its return for such year in order to elect under § 1.9200–1(c)(1)(ii) to begin the 60-month period in the subsequent taxable year. A taxpayer eligible to take the deduc- tion under § 1.9200–1 who has filed its returns for both the taxable year that includes July 1, 1980, and the following taxable year without claiming the de- duction, may claim the deduction by filing amended returns or claims for re- fund for the taxable year in which the taxpayer elects to begin the 60-month period, and for subsequent taxable years. If a taxpayer first claims the de- duction on an amended return under the preceding sentence, the statement required by paragraph (a) of this sec- tion must be attached to such amended return.
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Related to Filing and amendment of returns

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