The Resource Net operating losses : concepts and computations, Carla Neeley Freitag, Esq., Merritt Island, Florida

Net operating losses : concepts and computations, Carla Neeley Freitag, Esq., Merritt Island, Florida

Label
Net operating losses : concepts and computations
Title
Net operating losses
Title remainder
concepts and computations
Statement of responsibility
Carla Neeley Freitag, Esq., Merritt Island, Florida
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
"Tax Management Portfolio, Net Operating Losses--Concepts and Computations, No. 539-4th, explains and illustrates the tax principles for deducting net operating losses under [section] 172. The net operating loss deduction allows a taxpayer with a loss in one taxable year to carry the loss back or forward to offset taxable income of earlier or later taxable years. By permitting taxpayers to offset profitable years with loss years, the deduction minimizes the disparity that would otherwise result between businesses with stable incomes and businesses with fluctuating incomes due to use of an annual accounting period."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1952-
http://library.link/vocab/creatorName
Freitag, Carla Neeley
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 539-4th (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
U.S. income portfolios
Series volume
portfolio 539-4th
http://library.link/vocab/subjectName
  • Income tax deductions for losses
  • Taxation
Label
Net operating losses : concepts and computations, Carla Neeley Freitag, Esq., Merritt Island, Florida
Instantiates
Publication
Note
Published: Washington, D.C., 2002-<Sept. 6, 2007>
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Carryback and carryover periods
  • V.
  • Calculating net operating loss carrybacks and carryovers
  • VI.
  • Deduction allowed
  • VII.
  • Special rules
  • VIII.
  • Tax returns and compliance
  • IX.
  • Detailed Analysis
  • Alternative minimum tax treatment
  • X.
  • Background of the deduction
  • Working papers
  • I.
  • Introduction
  • II.
  • Eligible taxpayers
  • III.
  • Determining the existence of a net operating loss
  • IV.
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60337896
Label
Net operating losses : concepts and computations, Carla Neeley Freitag, Esq., Merritt Island, Florida
Publication
Note
Published: Washington, D.C., 2002-<Sept. 6, 2007>
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Carryback and carryover periods
  • V.
  • Calculating net operating loss carrybacks and carryovers
  • VI.
  • Deduction allowed
  • VII.
  • Special rules
  • VIII.
  • Tax returns and compliance
  • IX.
  • Detailed Analysis
  • Alternative minimum tax treatment
  • X.
  • Background of the deduction
  • Working papers
  • I.
  • Introduction
  • II.
  • Eligible taxpayers
  • III.
  • Determining the existence of a net operating loss
  • IV.
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60337896

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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