The Resource The NOL carryback that isn't and the worthless NOL that is

The NOL carryback that isn't and the worthless NOL that is

Label
The NOL carryback that isn't and the worthless NOL that is
Title
The NOL carryback that isn't and the worthless NOL that is
Creator
Subject
Language
eng
Summary
In this article, the author explains why a net operating loss (NOL) carryback provision in the coronavirus relief legislation will not have the intended stimulus effect unless Congress also addresses a problem caused by the application of the NOL computation rules to taxpayers with global intangible low-taxed income (GILTI)
Citation source
In: Tax notes international. - Falls Church. - Vol. 97 (2020), no. 12 ; p. 1374-1380
http://library.link/vocab/creatorName
Lopata, E.M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • net operating loss
  • carry-over
  • tax relief
  • intangibles
  • GILTI
  • COVID-19 pandemic
Label
The NOL carryback that isn't and the worthless NOL that is
Instantiates
Publication
Label
The NOL carryback that isn't and the worthless NOL that is
Publication

Library Locations

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