...company tax) shall not be considered tax imposed by this chapter for such year. (4) Married individuals. In the case of a husband or wife who files a separate return, the amount specified under subparagraphs (A) and (B) of paragraph (2) shall be $12,500 in lieu of $25,000....

...corporation, see paragraph (a) (2) of § 1.48-5; in the case of estates and trusts, see paragraph (a) (2) of § 1.48-6. See paragraph (e) of this section for...separate return, the aggregate cost of used section 38 prop§1.48-3 erty which may be taken into account for the taxable year to which such return relates...

...corporation, see paragraph (a) (2) of §1.48-5; in the case of estates and trusts, see paragraph (a) (2) of § 1.48-6. See paragraph (e) of this section for...separate return, the aggregate cost of used section 38 prop§1.48-3 erty which may be taken into account for the taxable year to which such return relates...

...of the property traded in. (c) Dollar ¡imitation— (1) In general. Section 48(c)(2) provides that the aggregate cost of used section 38 property which may be taken into account for any taxable year In computing qualified Investment under section 46(c)(l)(B) shall not exceed $50.000....

...of the property traded in. (c) Dollar limitation— (1) In general. Section 48(c)(2) provides that the aggregate cost of used section 38 property which may be taken into account for any taxable year in computing qualified investment under section 46(c)(l)(B) shall not exceed $50,000....

...company tax) shall not be considered tax Imposed by this chapter for such year. (4) Married, individuals. In the case of a husband or wife who files a separate return, the amount specified under subparagraphs (A) and (B) of paragraph (2) shall be $12,500 In lieu of (25,000....

...losses), shall not be considered tax imposed by this chapter for such year. (4) Married individuals. In the case of a husband or wife who files a separate return, the amount specified under subparagraph (A) and (B) of paragraph (2) shall be $12,500 in lieu of $25,000....

...changed only in the manner, and to the extent, provided by such regulations. (B) Married individuals. in the case of a husband or wife who files a separate return, the limitation under subparagraph (A) shall be $25,000 in lieu of $50,000. This subparagraph shall not...

...used section 38 property shall be determined in accordance with paragraph (b) of §1.48-3. However, the aggregate cost of used section 38 property which may be taken into account in any taxable year in computing qualified investment cannot exceed $50,000 (see paragraph (c) of §1.48-3)....

...year with which or within which the taxable year of the corporation ends. (C) Married individuals. In the case of a husband or wife who files a separate return, the amount specified in subparagraph (BXi) shall be $25,000 in lieu of $50,000, and in subparagraph (BHii)...