Browse Carryback losses topic

Subtopics (4) Cases Laws, regulations and rules Management Taxation

Articles 1-31 out of 31 article(s) Title Author Type Date Words Congress Extends Five-Year Carryback Of 2008 Or 2009 Nols To Most Businesses. Clary, Robert, II Nov 12, 2009 776 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 Proof of material participation must be credible. Kreissl, Laura Jean; Pulliam, Darlene Dec 1, 2008 352 Shell wins $19m refund. Cooley, Karen M.; Pulliam, Darlene Oct 1, 2008 748 All that glitters is not deductible. Schnee, Edward J. Oct 1, 2008 520 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