PUBLIC LAW 97-248—SEPT. 3, 1982
96 STAT. 637
"(A) such r e t u r n is filed on a permitted form, and "(B) such r e t u r n contains— "(i) the tax p a y e r ' s n a m e, address, and identifying n u m b e r and the required signature, and "(ii) sufficient required information (whether on the r e t u r n or on required a t t a c h m e n t s) to permit the mathematical verification of tax liability shown on the return." (c) MODIFICATION OF INTEREST IN THE CASE OF CARRYBACKS.— (1) O V E R P A Y M E N T S. —
(A) Paragraph (1) of section 6611(f) (relating to refund of 26 USC 6611. income tax caused by carryback or adjustment for unused deductions) is amended by striking out " the close of the taxable year " and inserting in lieu thereof " the filing date for the taxable year". (B) Subparagraph (A) of section 6611(0(2) is amended by striking out " the close o f each place it appears and inserting in lieu thereof " the filing date for". (C) Subsection (1) of section 6611 is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph: "(3) SPECIAL RULES FOR PARAGRAPHS (i) AND (2).— "(A) F I L I N G DATE.—For purposes of t h i s subsection,
the
term 'filing date ' means the last date prescribed for filing the r e t u r n of tax imposed by subtitle A for the taxable year (determined without regard to extensions). "(B) COORDINATION WITH SUBSECTION (e).— "(i) IN GENERAL. — FOR PURPOSES OF SUBSECTION (e) —
"(I) any overpayment described in paragraph (1) or (2) shall be treated as an overpayment for the loss year, and "(II) such subsection shall be applied with respect to such overpayment by t r e a t i n g the r e t u r n for the loss year as not filed before claim for such overpayment is filed. "(ii) Loss YEAR.—For purposes of this subparagraph, the term 'loss year' means— "(I) in the case of a carryback of a n e t operating loss or n e t capital loss, the taxable year in which such loss arises, and "(II) in the case of a credit carryback, the taxable year in which such credit carryback arises (or, with respect to any portion of a credit carryback from a taxable year a t t r i b u t a b l e to a n e t operating loss carryback, a capital loss carryback, or other credit carryback from a subsequent taxable year, such subsequent taxable year)." (D) Subsection (g) of section 6611 is amended by striking out " the close of the taxable year " and inserting in lieu thereof " the filing date (as defined in subsection (f)(3)) for the taxable year". (2) U N D E R P A Y M E N T S. —
(A) Paragraph (1) of section 6601(d) (relating to income 26 USC 6601. tax reduced by carryback for adjustment for certain unused deductions) is amended by striking out " the last day of the taxable year " and inserting in lieu thereof " the filing date for the taxable year".
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