Browse Carryover losses topic

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1-38 out of 38 article(s)

Title	Author	Type	Date	Words
IRS issues guidance on carryover basis rules for 2010 decedents' estates.			Oct 1, 2011	626
Mitigating the results of a failure to carry back an NOL.	Bakale, Anthony S.		Aug 1, 2011	3294
Carrying back net operating losses.	Nevius, Alistair M.		Aug 1, 2011	650
Massachusetts passes Economic Development Act.	Koppel, Michael D.		Dec 1, 2010	573
Case study: maximizing the use of the special $25,000 rental real estate loss allowance.	Ellentuck, Albert B.		Nov 1, 2010	901
Sec. 382 and the hold constant principle.	O'Connell, Frank J., Jr.		Sep 1, 2010	2276
Beware of state-federal NOL differences.	Nakamura, Karen; Thompson, Jason R.; Ferris, Tara		Aug 1, 2010	1416
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
Effect of NOL carryovers on FTC.	Crocco, Peter		Jul 1, 2000	537
BIGs and items of income under sec. 382.	McManus, Richard F.		Jul 1, 2000	1781
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