6601(a) when the taxpayer makes an election to apply
an overpayment to the succeeding year's estimated taxes.
15) The provision also does not apply to a distribution that would otherwise be subject to section 355(d), or a distribution pursuant to a title 11 or similar case.
19) Section 355(e) generally applies to distributions after April 16, 1997, unless certain transition rules apply.
Under section 355(f), the intragroup distribution provision does not apply to any distribution of stock from one member of an affiliated group (whether or not the group files a consolidated return) to another member of such group, if the distribution is part of a plan or series of related transactions to which section 355(e) applies.
May also filed an amended return, electing to apply the overpayment to the third fiscal-year 1985 estimate due Oct.
May also filed an amended return to apply the fiscal-year 1985 overpayment to the third estimate for fiscal year 1986.
Apply by: May 15 Contact: Andrea Loverro-Sprick, GSDF, 3101 Sopris Ave.
Apply by: June 30 Contact: HSB, 1418 Kapiolani Blvd.
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