Net Operating Losses

Biden’s Minimum Book Income Tax Proposal Would Create Needless Complexity

December 13, 2019

Kansas Tax Modernization: A Framework for Stable, Fair, Pro-Growth Reform

December 10, 2019

Fixing the TCJA’s Net Operating Losses Provision

May 16, 2019

Taxable Income vs. Book Income: Why Some Corporations Pay No Income Tax

May 2, 2019

Prepared Testimony for the Connecticut Joint Committee on Finance, Revenue, and Bonding

April 10, 2019

Toward a State of Conformity: State Tax Codes a Year After Federal Tax Reform

January 28, 2019

Unequal Tax Treatment Is Contributing to Rising Debt Levels for Entrepreneurs

December 13, 2018

Updated Proposal for Year-End Tax Bill

December 10, 2018

Net Operating Loss Carryforward & Carryback Provisions by State

August 31, 2017

A Quick Overview of the Asymmetric Taxation of Business Gains and Losses

May 31, 2017

Tax Treatment of Structures Under Expensing

May 24, 2017