IRMs 7.25

IRMs 7.25

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1.6033-2(e) and the filing instructions for Form 1065, an lRC 501(d) organization is required to file a partnership ... Net operating losses are not deductible by the members but may be carried back or forward by the organization under the rules anbsp;...

Title:IRMs 7.25
Author:United States. Internal Revenue Service, United States. Dept. of the Treasury
Publisher: - 2002


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