The Resource CERTs: the new limitations on nol (net operating losses) carrybacks

CERTs: the new limitations on nol (net operating losses) carrybacks

Label
CERTs: the new limitations on nol (net operating losses) carrybacks
Title
CERTs: the new limitations on nol (net operating losses) carrybacks
Creator
Subject
Summary
In this article, the authors address the corporate equity reduction transaction (CERT) rules, recently enacted in the 1989 Tax Act a Code sections 172(b)(1)(M) and 172(m). These rules reflects Congress' dismay over the recent and rapid increases in highly leveraged buyouts and recapitalization
Citation source
In: Tax Notes. - Arlington. - Vol. 46 (1990),
http://library.link/vocab/creatorName
  • Ginsburg, M.D
  • Levin, J.S
  • Welke, W.R
  • Wolfe, R.A
Language note
English
http://library.link/vocab/subjectName
  • losses
  • leveraged buy-out
Label
CERTs: the new limitations on nol (net operating losses) carrybacks
Instantiates
Publication
Label
CERTs: the new limitations on nol (net operating losses) carrybacks
Publication

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    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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