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...
Saved in:
| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Author: | |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Incorporated,
[2002]-
|
| Series: | Tax management portfolios ;
539-4th. |
| Subjects: |
MARC
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| 100 | 1 | |a Freitag, Carla Neeley, |d 1952- |e author. |0 http://id.loc.gov/authorities/names/no91019517 |1 http://isni.org/isni/0000000039320459 | |
| 245 | 1 | 0 | |a Net operating losses |h [electronic resource] : |b concepts and computations / |c Carla Neeley Freitag, Esq., Merritt Island, Florida. |
| 264 | 1 | |a Arlington, VA : |b Tax Management Incorporated, |c [2002]- | |
| 300 | |a 1 online resource. | ||
| 310 | |a Updated irregularly | ||
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| 490 | 1 | |a U.S. income portfolios ; |v portfolio 539-4th | |
| 590 | |a Promoted: Local to Global Cooperative |b Bloomberg Law Complete | ||
| 500 | |a Published: Washington, D.C., 2002-<Sept. 6, 2007>. | ||
| 520 | |a "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." | ||
| 505 | 0 | 0 | |t Detailed Analysis |g I. |t Introduction -- |g II. |t Eligible taxpayers -- |g III. |t Determining the existence of a net operating loss -- |g IV. |t Carryback and carryover periods -- |g V. |t Calculating net operating loss carrybacks and carryovers -- |g VI. |t Deduction allowed -- |t VII. |t Special rules -- |g VIII. |t Tax returns and compliance -- |g IX. |t Alternative minimum tax treatment -- |g X. |t Background of the deduction -- |t Working papers. |
| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Contents viewed on December 12, 2019; title from description page. | |
| 650 | 0 | |a Income tax deductions for losses |z United States. | |
| 650 | 0 | |a Taxation |z United States. |0 http://id.loc.gov/authorities/subjects/sh85132861 | |
| 650 | 6 | |a Impôt sur le revenu |x Déductions |x Pertes |z États-Unis. | |
| 650 | 6 | |a Impôt |z États-Unis. | |
| 650 | 7 | |a Income tax deductions for losses. |2 fast |0 (OCoLC)fst00968796 | |
| 650 | 7 | |a Taxation. |2 fast |0 (OCoLC)fst01143876 | |
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| 776 | 0 | 8 | |i Print version: |a Freitag, Carla Neeley, 1952- |t Net operating losses. |d Arlington, VA : Tax Management Inc., ©2011- |w (OCoLC)696799286 |
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