NOLs


Featured Research

State Legislatures Take Up Tax Reform and Relief in 2022

March 29, 2022

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

February 24, 2021

Tax Options for Economic Relief During the Coronavirus Crisis

March 17, 2020

Unequal Tax Treatment Is Contributing to Rising Debt Levels for Entrepreneurs

December 13, 2018


Related Articles

Pro-Growth Tax Reforms Throughout the Republican Study Committee’s FY 2023 Budget

June 9, 2022

State Legislatures Take Up Tax Reform and Relief in 2022

March 29, 2022

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

Net Operating Loss Carryforward and Carryback Provisions in Europe

June 24, 2021

Net Operating Loss Policies in the OECD

June 23, 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

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

December 9, 2020

What Federal Policymakers Can Learn from Business Tax Refunds in 2020

December 4, 2020

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

July 16, 2020

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

June 16, 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 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

Fixing the TCJA’s Net Operating Losses Provision

May 16, 2019

Unequal Tax Treatment Is Contributing to Rising Debt Levels for Entrepreneurs

December 13, 2018

Technical Corrections to Tax Law Likely Addressed in Lame Duck Session

November 13, 2018