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Net Operating Losses and Other Tax Attributes--sections 381, 382, 383, 384, and 269
Language: en
Pages:
Authors: Lewis T. Barr
Categories: Corporations
Type: BOOK - Published: - Publisher:

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... analyzes Net Operating Loss and Credit Carryovers during and after a change of corporate ownership.
Net Operating Losses and Other Tax Attributes -- Sections 381, 382, 383, 384, and 269
Language: en
Pages: 0
Authors: Todd B. Reinstein
Categories: Corporations
Type: BOOK - Published: - Publisher:

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" ... analyzes the U.S. federal income tax limitations imposed on corporations seeking to utilize net operating losses ("NOLs"), deferred interest deductions, a
Carryover of Net Operating Losses and Other Tax Attributes of Corporations
Language: en
Pages: 104
Authors: United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
Categories: Business losses
Type: BOOK - Published: 1985 - Publisher:

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Description of Proposal Relating to Special Limitations on the Carryover of Net Operating Losses and Other Tax Attributes of Corporations
Language: en
Pages: 40
Authors: United States. Congress. Joint Committee on Taxation
Categories: Consolidation and merger of corporations
Type: BOOK - Published: 1983 - Publisher:

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Special limitations on the use of net operating loss carryovers and other tax attributes of corporations
Language: en
Pages: 36
Authors: United States. Congress. Joint Committee on Taxation
Categories: Corporations
Type: BOOK - Published: 1985 - Publisher:

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