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SRLY
(redirected from Separate Return Limitation Year)

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AcronymDefinition
SRLYSeparate Return Limitation Year
SRlySouthern Railway (India)


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? References in periodicals archive
To restrict the deduction of a dual consolidated loss, the regulations apply the separate return limitation year (
269,382 and 384 (as well as the consolidated return separate return limitation year rules)), each of which was enacted to prevent a perceived abuse.
Conceptually, the DCL rules are similar to the separate return limitation year rules for consolidated returns.
 
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