Important Notice about Updates and a Change to Personal ...
general business credit because of the tax liability limit (Part II, line 38, is less than the sum of Part I, line 6, and Part II, lines 25 and 36), carry the unused credit back 1 TIP CAUTION! year. If the credit is for oil and gas production from marginal wells, the carryback period is 5 years. To carry back an unused credit, file an amended ... ................
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