Net Operating Losses

Net Operating Loss Carrybacks Are a Vital Source of Tax Relief for Struggling Firms in the Coronavirus Crisis

May 26, 2020

Tax Changes in California Governor’s Budget Could Stand in the Way of Economic Recovery

May 20, 2020

HEROES Act First Bid to Provide Phase 4 Relief for Businesses and Individuals

May 14, 2020

Advancing Net Operating Loss Deductions in Phase 4 Business Relief

May 7, 2020

A Review of Net Operating Loss Tax Provisions in the CARES Act and Next Steps for Phase 4 Relief

April 14, 2020

Tax Policy to Bridge the Coronavirus-Induced Economic Slowdown

March 18, 2020

Tax Options for Economic Relief During the Coronavirus Crisis

March 17, 2020

Net Operating Loss Carryforward and Carryback Provisions in Europe

February 13, 2020

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