Net operating losses and other tax attributes--sections 381, 382, 383, 384, and 269 / Lewis T. Barr.
2005
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Author
Title
Net operating losses and other tax attributes--sections 381, 382, 383, 384, and 269 / Lewis T. Barr.
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [©2005]-
Frequency
Updated irregularly.
Series
Tax management portfolios ; 780-4th.
Formatted Contents Note
Detailed analysis. Net operating losses
in general
Section 381
net operating losses and corporate acquisitions
Ownership change limitations
section 382
Other tax attributes
section 383
Limitation on use of preacquisition losses
section 384
Protecting net operating losses
poison pills and charter amendments
Tax avoidance limitation
section 269
Historical limitations
Working papers.
in general
Section 381
net operating losses and corporate acquisitions
Ownership change limitations
section 382
Other tax attributes
section 383
Limitation on use of preacquisition losses
section 384
Protecting net operating losses
poison pills and charter amendments
Tax avoidance limitation
section 269
Historical limitations
Working papers.
Summary
" ... analyzes Net Operating Loss and Credit Carryovers during and after a change of corporate ownership."
Note
Published: Washington, D.C., 2005-2007.
Title from title screen (viewed March 2, 2012).
Title from title screen (viewed March 2, 2012).
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Location
www
Available in Other Form
Print version: Barr, Lewis T. Net operating losses and other tax attributes--sections 381, 382, 383, 384, and 269. Arlington, Va.: Tax Management Inc., ©2012-
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
Record Appears in