The Resource A silver linings guidebook : corporate planning for coronavirus losses
A silver linings guidebook : corporate planning for coronavirus losses
Resource Information
The item A silver linings guidebook : corporate planning for coronavirus losses represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A silver linings guidebook : corporate planning for coronavirus losses represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the authors provide a practical guide for maximizing the value of corporate tax attributes in light of the COVID-19 crisis. They explain factors relevant to optimizing 2020 U.S. losses focusing primarily on interactions between the Coronavirus Aid, Relief, and Economic Security (CARES) Act net operating loss (NOL) carryback and various Tax Cuts and Jobs Act provisions and they identify transactions and other steps that companies can take to manage the size of their 2020 NOLs and controlled foreign corporation (CFC) losses
- Language
- eng
- Label
- A silver linings guidebook : corporate planning for coronavirus losses
- Title
- A silver linings guidebook : corporate planning for coronavirus losses
- Language
- eng
- Summary
- In this article, the authors provide a practical guide for maximizing the value of corporate tax attributes in light of the COVID-19 crisis. They explain factors relevant to optimizing 2020 U.S. losses focusing primarily on interactions between the Coronavirus Aid, Relief, and Economic Security (CARES) Act net operating loss (NOL) carryback and various Tax Cuts and Jobs Act provisions and they identify transactions and other steps that companies can take to manage the size of their 2020 NOLs and controlled foreign corporation (CFC) losses
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 98 (2020), no. 7 ; p. 789-802
- http://library.link/vocab/creatorName
-
- Child, J
- Dlott, M.A
- Stevens, E.J
- Armitage, J.C
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- corporate income tax
- COVID-19 pandemic
- economic crisis
- CFC
- TCJA
- losses
- net operating loss
- Label
- A silver linings guidebook : corporate planning for coronavirus losses
- Label
- A silver linings guidebook : corporate planning for coronavirus losses
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-silver-linings-guidebook--corporate-planning/Vq-jJSONfLU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-silver-linings-guidebook--corporate-planning/Vq-jJSONfLU/">A silver linings guidebook : corporate planning for coronavirus losses</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
