August 2, 2023 Publications IRS Pauses Foreign Tax Credit Rules July 26, 2023 Publications IRS Releases Final Consolidated NOLs Rule July 20, 2023 Publications Crypto Exchange Ordered to Provide Client Information to IRS July 12, 2023 Publications...
Carry-Over (redirected fromcarry-overs) Dictionary Thesaurus Medical Financial Encyclopedia Carry-Over The designation of the process by which net operating loss for one year may be applied, as provided by federal tax law, to each of several taxable years following the taxable year of such loss....
Effect of NOL carryovers on FTC.(net operating losses; foreign tax credit)Crocco, Peter
aStatus and availability of any tax carryforwards (such as capital losses, investment tax credits, R&D credits, employment tax credits). Information regarding foreign tax credit position. 任何税carryforwards的状态和可及性(例如资本损失、投资税款减除、R&D信用,就业税信用)。 信息关于可减免的国外纳税额...
to succeeding years so as to offset capital gains or ordinary income. There is no limit on the amount of capital losses that may be used to offset capital gains in any one year, only on the amount of losses in excess of gains that may be used to offset income. Also calledcarryover. ...
The article explores problems related to the 45-day rule for foreign tax credit carryback claims under corporate taxation laws in the U.S. The rule can apply to carryback claims, where the stakes are potentially much higher. The rule was further extended in 1997 to claims relating to foreign...
multinationals' debt location decisions take into account the effect of jurisdiction-specific tax-loss carryforwards and binding foreign tax credit limitations ... Newberry,Kaye,J.,... - 《Journal of Accounting Research》 被引量: 85发表: 2001年 Partial Loss Refundability: How Are Corporate Tax ...
The iShares Commodity Curve Carry Strategy ETF (the “Fund”) seeks to track the investment results of an index composed of commodities with the top ten highest ranking roll yields2, on a total return basis, selected from a broad commodity universe.
As the subsidiaries of the Company, established in the PRC, qualify as foreign investment production enterprises, which are entitled to two years’ exemption from income taxes followed by three years of a 50% tax reduction, commencing from the first cumulative profit-making year netoflosses carrie...
The iShares Commodity Curve Carry Strategy ETF (the “Fund”) seeks to track the investment results of an index composed of commodities with the top ten highest ranking roll yields2, on a total return basis, selected from a broad commodity universe.