Cross-reference insertion in income tax provision expands applicable clauses to include related deduction provision for taxpayers' claims. An amendment inserts an additional cross reference into the specified clause of the income tax provision, expanding the clause to expressly include an alternate deduction clause of a related provision, thereby bringing that clause within the same operative scope as the existing referenced clause.
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Provisions expressly mentioned in the judgment/order text.
Cross-reference insertion in income tax provision expands applicable clauses to include related deduction provision for taxpayers' claims.
An amendment inserts an additional cross reference into the specified clause of the income tax provision, expanding the clause to expressly include an alternate deduction clause of a related provision, thereby bringing that clause within the same operative scope as the existing referenced clause.
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