Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
Publisher:
ISBN:
Category : Consolidation and merger of corporations
Languages : en
Pages : 194

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Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
Publisher:
ISBN:
Category : Business losses
Languages : en
Pages : 100

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Book Description

Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Consolidation and merger of corporations
Languages : en
Pages : 40

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Book Description

Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 36

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Book Description

Author: U. S. Joint Committee On Taxation
Publisher: Forgotten Books
ISBN: 9780666255310
Category : Business & Economics
Languages : en
Pages : 38

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Book Description
Excerpt from Description of Proposal Relating to Special Limitations on the Carryover of Net Operating Losses and Other Tax Attributes of Corporations: Scheduled for a Hearing Before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means on September 22, 1983 In situations where control of the loss corporation changes through sales or exchanges (or redemptions) of its stock but the loss company continues in existence without any infusion of capi tal, a purchase rule would apply to limit the amount of carried over tax benefits to an amount that approximates the amount that could have been used had no change of ownership occurred and had the loss company invested the assets it held at the time of the change of ownership in taxable assets. N ols incurred by a corpora tion would be deductible as carryovers after a change in ownership only to the extent of a specified rate of return, reflecting an after tax yield, on the price paid for the corporation's stock. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Author: Lewis T. Barr
Publisher:
ISBN: 9781558718999
Category : Corporations
Languages : en
Pages :

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... analyzes Net Operating Loss and Credit Carryovers during and after a change of corporate ownership.

Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
Publisher:
ISBN:
Category : Consolidation and merger of corporations
Languages : en
Pages : 0

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Author: U. S. JOINT COMMITTEE ON. TAXATION
Publisher:
ISBN: 9781033903292
Category :
Languages : en
Pages : 0

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Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 56

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Book Description

Author: James M. Lynch
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 176

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