Net operating losses [electronic resource] : concepts and computations / Carla Neeley Freitag, Esq., Merritt Island, Florida.

"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...

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Online Access: Law Students, Faculty, and Staff (via Bloomberg Law)
Main Author: Freitag, Carla Neeley, 1952- (Author)
Other title:Bloomberg Law online
Bloomberg Law online.
Format: Electronic Website
Published: Arlington, VA : Tax Management Incorporated, [2002]-
Series:Tax management portfolios ; 539-4th.


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