NOLs

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

Tax-A-Rama in Maryland

Individual and Business CARES Act Tax Provisions Due to Expire on December 31

What Federal Policymakers Can Learn from Business Tax Refunds in 2020

Tax Options to Promote Short-Term Recovery and Long-Term Economic Growth in Wisconsin

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

Advancing Net Operating Loss Deductions in Phase 4 Business Relief

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

Tax Options for Economic Relief During the Coronavirus Crisis

Net Operating Loss Carryforward and Carryback Provisions in Europe

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

Fixing the TCJA’s Net Operating Losses Provision

Unequal Tax Treatment Is Contributing to Rising Debt Levels for Entrepreneurs

Technical Corrections to Tax Law Likely Addressed in Lame Duck Session

Net Operating Loss Carryforward & Carryback Provisions by State

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

Some Corporations Pay Zero Federal Taxes – and There’s No Problem With That

Corporate Net Operating Loss Carryforward and Carryback Provisions by State