Browse Carryback losses topic

Subtopics (5) Cases Evaluation Laws, regulations and rules Management Taxation

Articles 1-49 out of 49 article(s) Title Author Type Date Words Restricted interest and common errors made by the IRS. Chambers, Valrie Jul 1, 2011 1236 Special limitation periods for carryback assessments. Smith, Annette B. Jul 1, 2011 720 Comments to Canadian government on establishing a corporate loss-transfer system. May 1, 2011 6584 Carry trade vs S&P 500: which one outperformed? Feb 18, 2011 404 IRS finalizes regs. on tentative carryback adjustments. Nevius, Alistair M. Nov 1, 2010 436 Extended NOL carrybacks and the AMT. O'Connell, Frank J., Jr. Sep 1, 2010 1792 Beware of state-federal NOL differences. Nakamura, Karen; Thompson, Jason R.; Ferris, Tara Aug 1, 2010 1416 Turning business losses into tax refunds: take best advantage of the expanded net operating loss carryback allowances. Harrison, Robert E. Jul 1, 2010 2062 Lack of limitation period on certain adjustments affirmed in recent decision. Fernandez, Lewis J.; Urban, Michael A. Jul 1, 2010 860 Refund allowed after carryback recapture held entitled to overpayment interest. Urban, Michael A.; Dunn, Greg Jul 1, 2010 1066 State and federal NOL rules differ in key respects. Nakamura, Karen; Thompson, Jason R.; Ferris, Tara Jul 1, 2010 1290 Tax implications of the five-year NOL carryback. Yin, Rachel Jul 1, 2010 2215 Net operating loss and the IRS. Miller, John L. Apr 1, 2010 977 NOL carrybacks and the statute of limitation. Nevius, Alistair M. Mar 1, 2010 663 NOL carryback claims can unlock closed statute of limitation years. Almeras, Jon Mar 1, 2010 2912 Members in the news. Interview Mar 1, 2010 538 Legislation: homebuyer credit, NOL carrybacks extended; mandatory e-filing enacted. Nevius, Alistair M. Jan 1, 2010 547 Res judicata does not bar taxpayer from claiming NOL carrybacks. Beavers, James Nov 1, 2009 1597 IRS releases guidance on new five-year NOL carryback. Nevius, Alistair M. May 1, 2009 384 TEI comments on economic stimulus legislation. Jan 1, 2009 1708 Proof of material participation must be credible. Kreissl, Laura Jean; Pulliam, Darlene Dec 1, 2008 352 Makro boss Floto strikes back after rise in losses. Phillips, Beth Brief article Nov 22, 2008 317 All that glitters is not deductible. Schnee, Edward J. Oct 1, 2008 520 Shell wins $19m refund. Cooley, Karen M.; Pulliam, Darlene Oct 1, 2008 748 Sec. 382 ownership and fluctuation in value. Gruidl, Nick Apr 1, 2008 1927 Caveat emptor: stock acquisition CERT limit on NOL use. Lehrer, John R. Jul 1, 2006 856 Limits on refunds for NOL carrybacks. Curran, Kevin Jul 1, 2006 932 Capital loss limits apply to AMTI. Merlo, Robert J. Jul 1, 2006 716 A primer on individual NOLs. Kirk, David H. Mar 1, 2006 2039 Carryback forms and instructions available. (IRS News). Brief Article Aug 1, 2002 95 NOL carrybacks and carryovers: action may be required by Oct. 31, 2002. Josephs, Stuart R. Brief Article Jul 1, 2002 842 Tax planning for NOLs in the carryback maze. Smith, Annette B. Jul 1, 2002 1076 Consolidated carryback of product liability expenses. Smith, Darlene Pulliam Sep 1, 2001 638 Filing carryback claims for consolidated groups. O'Connell, Frank J., Jr. Sep 1, 2001 801 Single-entity approach approved for affiliated group product liability losses. O'Connell, Frank J., Jr. Sep 1, 2001 762 Carryback of post-acquisition consolidated NOL attributable to acquired corporation. Packard, Pamela May 1, 2001 607 Hotel chain entitled to $22 million in specified loss carrybacks. Weinberger, Mark Jan 1, 2001 362 The 10-year carryback of SLLs. Arber, Stephen C. May 1, 1999 1172 IRS considers replacing SRLY limitations with sec. 382-type approach. White, George Nov 1, 1998 1689 Casualty-and theft loss carrybacks. Smith, Keith W. Brief Article Aug 1, 1998 334 Sec. 382 may indirectly limit carrybacks. Farber, Paul Aug 1, 1998 538 Practitioners beware - use of Form 1045 or 1139 may create unexpected liability. Goldberg, Walter S. Dec 1, 1996 1132 10-year carryback for certain NOLs. O'Connor, Eileen J. Feb 1, 1996 495 Tax Court upholds 1978 regulations on calculating the bad debt deduction. Doyle, Mary B. Brief Article Nov 1, 1995 311 Availability of 10-year carryback should be considered in light of IRS's ruling position. Conjura, Carol Jun 1, 1995 1276 Passive loss included in NOL may be carried back. Porter, Jack Brief Article May 1, 1994 420 When are state income tax refunds includible in federal taxable income? Clifton, S. Diane May 1, 1993 674 June 19, 1992, notice of Ways & Means motion ("Income Tax Technical Amendments Bill"). Mar 1, 1993 1381 Regular tax and AMT NOLs subject to single carryback waiver election. Fiore, Nicholas J. Feb 1, 1992 1407