References in periodicals archive
?
Even though the Fund may realize current year capital gains, such gains may be offset, in whole or in part, by the Fund's capital loss carryovers from prior years.
74-175 provides that capital loss carryovers expire upon a taxpayer's death and cannot be used on the estate's income tax return.
Loss carryovers that aren't used this way can be deducted each year, up to $3,000.
California law allows businesses, individuals, estates, trusts and exempt organization to use Net Operating Loss carryovers.
New Jersey's Technology Business Tax Certificate Transfer Program enables approved, unprofitable biotechnology businesses to sell their unused Net Operating Loss Carryovers (NOLs) and unused Research and Development (R&D) Tax Credits to unaffiliated, profitable corporate taxpayers in the State of New Jersey.
Some banks will benefit from the tax cut outright this year, since they don't have deferred tax assets arising from loss carryovers.
Alternatively, if the taxpayer has net operating loss carryovers, recognizing ordinary income can help absorb these losses.
IRC section 1398(g)(1) states: "The estate shall succeed to and take into account the net operating loss carryovers and other items determined as of the first day of the debtor's taxable year in which the case commences.
Capital loss carryovers are not allowed when configuring the AMT, so you would have to pay tax on this.
Our study also relates to the literature on the effect of tax loss carryovers on the timing and magnitude of investment decisions.
In 1999, the IRS released final regulations providing relief where both the separate return limitation year (SRLY) rules and section 382 apply to limit the use of net operating or capital loss carryovers.
The plot thickened when Moinian, who was in love with the deal, agreed to their Fortune Counter's scheme to transfer the Biltmore into another family company that had loss carryovers, thereby balancing out the audience gains.
Legal browser
?
- ▲
- lordly
- Lord's day
- lordship
- lore
- lose
- lose an opportunity
- lose by breach of condition
- lose by default
- lose control
- lose courage
- lose ground
- lose heart
- lose identity
- lose individuality
- lose luster
- lose morale
- lose no time
- lose one’s life
- lose sight of
- lose spirit
- lose strength
- lose value
- losel
- loss
- loss adjuster
- Loss Carryovers
- loss consequent to a default
- Loss in insurance
- loss of affection
- loss of bargain
- loss of belief
- loss of consortium
- loss of credence
- loss of credit
- loss of fortune
- loss of health
- loss of honor
- loss of identity
- loss of life
- loss of opportunity
- loss of power
- loss of reason
- loss of reputation
- loss of repute
- loss of respect
- loss of right
- Loss of Services
- loss of standing
- loss of strength
- loss of use
- loss of value
- ▼
Full browser
?
- ▲
- Loss Assumptions
- Loss Assumptions
- Loss Assumptions
- Loss Attributing Qualifying Company
- Loss aversion
- Loss Avoidance
- Loss Before Tax
- Loss by Unsatisfactory Outcome
- Loss Carry Over
- Loss Carry Over
- Loss Carry Overs
- Loss Carry Overs
- Loss Carry-Back
- Loss Carry-Back
- Loss Carry-Backs
- Loss Carry-Backs
- Loss Carry-Forward
- Loss Carry-Forwards
- Loss Carry-Over
- Loss Carry-Over
- Loss Carry-Overs
- Loss Carry-Overs
- Loss Carryback
- Loss Carryback
- Loss Carrybacks
- Loss Carrybacks
- Loss Carryforward
- Loss Carryforwards
- Loss Carryover
- Loss Carryover
- Loss Carryovers
- Loss Collection Real-Time Transport Protocol
- loss cone
- loss consequent to a default
- Loss Control
- Loss Control Activities
- Loss Control Activity
- Loss Control Associates, Inc.
- Loss Control Engineering
- Loss Control Management
- Loss control representative
- Loss Cost Estimate
- Loss Cost Modification Factor
- loss current
- Loss Damage Waiver
- Loss Data Collection
- Loss Data Collection Exercise
- Loss Delay Adjustment Algorithm
- Loss Denial Rule
- Loss Development Factor
- Loss due to Blockage
- loss evaluation
- Loss exchange ratio
- Loss Executives Association
- Loss Exposure
- loss factor
- loss factor
- Loss Free Resistor
- Loss function
- Loss Given Default
- Loss History Report
- ▼