Form 1139, Corporation Application for Tentative Refund
Corporations (other than S corporations) use this form to apply for a quick refund of taxes from:
- the carryback of a net operating loss (or a loss from operations of a life insurance company),
- the carryback of a net capital loss,
- the carryback of an unused general business credit, or
- an overpayment of tax from a claim of right adjustment under section 1341(b)(1).
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Comment on Form 1139
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