The Resource A silver linings guidebook : corporate planning for coronavirus losses

A silver linings guidebook : corporate planning for coronavirus losses

Label
A silver linings guidebook : corporate planning for coronavirus losses
Title
A silver linings guidebook : corporate planning for coronavirus losses
Creator
Subject
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
Instantiates
Publication
Label
A silver linings guidebook : corporate planning for coronavirus losses
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...