Net Operating Losses

Business Tax Refunds Must Be Provided Quickly During Future Downturns

February 1, 2022

Net Operating Loss Provisions: State Treatment and the Economic Benefits

January 13, 2022

Comparing Europe’s Tax Systems: Corporate Taxes

November 4, 2021

Net Operating Loss Carryforward and Carryback Provisions in Europe

June 24, 2021

Net Operating Loss Policies in the OECD

June 23, 2021

Kansas Lawmakers to Consider Veto Override on Tax Reform Bill

April 30, 2021

Evaluating Proposals to Increase the Corporate Tax Rate and Levy a Minimum Tax on Corporate Book Income

February 24, 2021

Tax-A-Rama in Maryland

February 9, 2021

What Federal Policymakers Can Learn from Business Tax Refunds in 2020

December 4, 2020

National Taxpayer Advocate’s Report Is a Road Map to Simpler Pandemic Relief Provisions

July 9, 2020

Global Tax Relief Efforts Vary in Scope and Time Frame in Response to COVID-19

June 22, 2020

States Should Conform to These Four CARES Act Provisions to Enhance Business Liquidity

June 17, 2020

Weighing the Benefits of Permitting Business Credit Cashouts in Phase 4 Economic Relief

June 16, 2020

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