Browse Carryforward losses topic

Subtopics (6) Accounting and auditing Cases Laws, regulations and rules Planning Taxation Usage

Articles 1-31 out of 31 article(s) Title Author Type Date Words Sec. 382 after the bailout. Friske, Karyn Bybee; Pulliam, Darlene Jun 1, 2009 5374 Avoiding FASB 123(R) pitfalls: NOL companies' choice of when to recognize tax benefits under FASB 123(R) can affect their bottom line. Randolph, David May 1, 2007 2917 A primer on individual NOLs. Kirk, David H. Mar 1, 2006 2039 Related parties and NOLs. Schnee, Edward J. Jul 1, 2005 547 NOL carrybacks and carryovers: action may be required by Oct. 31, 2002. Josephs, Stuart R. Brief Article Jul 1, 2002 842 BIGs and items of income under sec. 382. McManus, Richard F. Jul 1, 2000 1781 Effect of NOL carryovers on FTC. Crocco, Peter Jul 1, 2000 537 Service rules attribute reduction under Sec. 108(b) on a consolidated basis. Sair, Ed Mar 1, 2000 855 Final SRLY Regs.: effective date provision bears watching. Dec 1, 1999 427 IRS considers replacing SRLY limitations with sec. 382-type approach. White, George Nov 1, 1998 1689 Waiving a target's loss carryforwards - a preservation of stock basis. Lohnes, Timothy J. Jul 1, 1997 1066 Check-the-box: European options, U.S. and European consequences. Zink, William J. Feb 1, 1997 644 Potential loss of contribution carryforwards in AMT. Berger, Harvey J. Feb 1, 1997 478 Personal residence vs. rental property: analyzing loss carryovers. Sherman, W. Richard Oct 1, 1996 1113 Tax planning for disposition of worthless subsidiaries. Boyer, Mark W. Jul 1, 1996 1088 The intricacies of the sec. 179 election. Warren, Steven E. Jul 1, 1996 3871 State tax treatment of net operating loss carryovers in corporate acquisitions. Faber, Peter L. Jul 1, 1996 13116 Use of suspended losses due to basis limitations is strictly limited to the shareholder at the time the losses are suspended. Starr, Samuel P. Brief Article Apr 1, 1996 212 Are the sec. 1374 final regulations a BIG improvement? Lassar, Sharon S. Mar 1, 1996 8423 Statute of limitations does not preclude adjusting NOL carryover. Cryan, Thomas M. Nov 1, 1995 419 "Working capital" contribution can increase allowable sec. 382 NOL carryforward. Collins, Bryan P. Brief Article Nov 1, 1995 403 Closed year NOL may be increased if carryover year is open. Friedman, Steven M. Brief Article Jun 1, 1995 294 Consolidated return election may mitigate stock basis decrease from phantom item. Rainey, Steven K. Jun 1, 1995 2052 New consolidated investment adjustment rules may have significant effect on certain corporate acquisitions. Yates, Dick Apr 1, 1995 594 Release of capital and passive losses in dispositions of passive activities. Velten, James E. Brief Article Apr 1, 1995 469 Deducting suspended losses on disposition of S stock. Ellentuck, Albert B. Apr 1, 1995 750 Final consolidated rules provide some relief from trap for the unwary. Rosen, Robert M. Jan 1, 1995 436 Tax planning with complex securities transactions. Tingus, Nicole Apr 1, 1993 638 Timing Sec. 1231 gains to avoid the "lookback" provisions. Ellentuck, Albert B. Jun 1, 1992 789 Sec. 58(c)(1) creates potential future AMT from PAL carryforwards. Beverly, Marilue Mar 1, 1992 938 Net operating loss carryforward: revenue collection vs. bankruptcy. Langstraat, Craig J.; Aquadro, Mark S. Dec 1, 1991 2132