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27(c)] and other special laws, with no other taxable income The amendments made by this section shall not apply, but section 163(d) of the internal revenue code of 1986 formerly i.r.c. In the case of any transfer of property subject to gift tax made before march 4, 1981, for purposes of subtitle a of the internal revenue code of 1986 formerly i.r.c. Dec 07, 2009 · section 13 of the act amends §§ 172(b)(1)(h) and 810(b) of the internal revenue code to allow taxpayers to elect to carry back an applicable net operating loss (nol) for a period of 3, 4, or 5 years, or a loss from operations for 4 or 5 years, to offset … The report provides data on collecting the revenue, issuing refunds, enforcing the …