(1) An * adjustment that you have under this Division is attributable to:
(aa) if you are an * incapacitated entity--your tax period under section 27-39; or
(a) your concluding tax period under section 27-40; or
(b) if, because of subsection 151-55(1) or 162-85(1), you do not have a concluding tax period under section 27-40--the tax period to which that subsection applies.
(2) This section has effect despite section 29-20 (which is about attributing your adjustments).