The article focuses on the ruling of the Tennessee Court of Appeals on the case AT&T Corp. versus Johnson. The case concerns the net operating losses of a predecessor corporation following a merger or consolidation for purposes of the state's excise tax. Based on the New Excise Tax Law of...
什么意思_英语net_loss在线翻译... ... net operating loss credits 抵税政策 net operating loss carryovers 营业净损失移后 ... dict.youdao.com|基于3个网页 2. 净亏损抵税政策 由于绝大多数生物科技企业在发展的初期阶段并没有任何销售收入,美国税法还制定了净亏损抵税政策(net operating loss cred…blog....
However, the effect of the credit was substantially mitigated by the impacts of net operating loss carryovers and low growth opportunities. Results also ... CW Swenson - 《Journal of Public Economics》 被引量: 115发表: 1992年 Reducing Errors in Measures of Corporate Tax Incentives Using a mat...
Net Operating Losses (NOLs) in a loss corporation can be valuable to an acquiring company as well as to the loss corporation itself. However, IRC Section 382 places a limitation on the availability to an acquirer of pre-discharge NOL carryovers. A bankruptcy court may wish to enjoin the ...
Net operating loss carryovers allow the proprietor to apply the loss to a different tax year to deduct the loss and reduce the income for the year to which she's applying the loss. She may carry back, or apply the loss to her earnings from the two tax years prior to the net operatin...
Net operating loss carrybacks Net operating loss carryforwards Net operating losses Net operating margin Net Operating Profit After Tax Net Operating Profit Less Adjusted Taxes Net parity Net period net plant and equipment Net position net present value ...
How to Calculate Net Operating Loss (NOL) Net operating loss is calculated by subtracting allowable tax deductions from taxable income. If the resulting figure is negative, there’s a net operating loss. When this happens, the business can carry some of its tax deductions forward to years when...
34 Operating Leverage 营运杠杆 固定成本在公司成本构成中的百分比。 35 Operating Loss Carrybacks 营业损失抵前 当期净营业损失扣抵往年应纳税收入。 36 Operating Loss Carryforward 营业损失抵后 当期净营业损失扣抵将来年份应纳税收入。 37 Operating Profit ...
net operating loss Net Operating Loss Carryback Net Operating Loss Carryback Net operating loss carrybacks Net operating loss carrybacks Net Operating Loss Carryforward Net operating loss carryforwards Net Operating Loss Carryover Net Operating Loss Deduction Net operating losses Net operating margin ...
How did TCJA Affect Net Operating Loss? The Tax Cuts and Jobs Act of 2017 created significant changes to net operating loss. These include: Limiting the NOL carryforward to 80% of each subsequent year’s net taxable income Lifting the previously imposed 20-year limitation on carryovers ...