carry forward

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The Company does not anticipate exhausting its net operating loss carryforwards prior to the expiration of the term; nevertheless, the Plan will expire if the value of any unused carryforwards is no longer material.
The NOL carryforward period has been extended from seven to nine years.
CPAs should be aware that the decision in this case clarifies the definition of an ownership change and when section 382 will limit the use of NOL carryforwards.
Nevertheless, in Statement 96, not even this degree of assurance would justify recording such carryforward benefits.
X will still have the 2009 NOL available as a carryforward to 2010.
2018 would expand the FTC carryforward rules to 10 years, bringing them more in line with the rules for net operating losses and general business tax credits.
The Fund is able to do this because of capital loss carryforwards which offset net realized gains.
Thus, L reports $5 taxable income and has a $15 NOL carryforward.
As a practical matter, in most carryforward cases where the SRLY rules apply, a change in ownership under section 382(g) also occurs.
Companies reported capital loss carryforwards, foreign tax credits and other potential future tax benefits that require unique types of future taxable income for realization or which have relatively limited carryforward or carryback periods.
The Company also announced that the final accounting of substantially all of the bankruptcy related tax issues has been resolved, and that the Company's net operating loss carryforward has been determined to be $23 million, an increase of $15 million from the previous estimate.
Initially, the taxpayer did not deduct these excess payments on its year 1 return, which reported a net operating loss (NOL) carryforward.