Net operating losses : concepts and computations / Carla Neeley Freitag, Esq., Merritt Island, Florida.
2002
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Items
Details
Title
Net operating losses : concepts and computations / Carla Neeley Freitag, Esq., Merritt Island, Florida.
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [2002]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management portfolios ; 539-4th.
Formatted Contents Note
Detailed Analysis I. Introduction
II. Eligible taxpayers
III. Determining the existence of a net operating loss
IV. Carryback and carryover periods
V. Calculating net operating loss carrybacks and carryovers
VI. Deduction allowed
VII. Special rules
VIII. Tax returns and compliance
IX. Alternative minimum tax treatment
X. Background of the deduction
Working papers.
II. Eligible taxpayers
III. Determining the existence of a net operating loss
IV. Carryback and carryover periods
V. Calculating net operating loss carrybacks and carryovers
VI. Deduction allowed
VII. Special rules
VIII. Tax returns and compliance
IX. Alternative minimum tax treatment
X. Background of the deduction
Working papers.
Summary
"Tax Management Portfolio, Net Operating Losses--Concepts and Computations, No. 539-4th, explains and illustrates the tax principles for deducting net operating losses under [section] 172. The net operating loss deduction allows a taxpayer with a loss in one taxable year to carry the loss back or forward to offset taxable income of earlier or later taxable years. By permitting taxpayers to offset profitable years with loss years, the deduction minimizes the disparity that would otherwise result between businesses with stable incomes and businesses with fluctuating incomes due to use of an annual accounting period."
Note
Published: Washington, D.C., 2002-<sept. 6, 2007>.
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Description based on contents viewed on December 12, 2019; title from description page.
Location
www
Available in Other Form
Print version: Freitag, Carla Neeley, 1952- Net operating losses. Arlington, VA : Tax Management Inc., ©2011-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in