The authors, however, make no mention of a factor that could have substantial impact on taxpayers who have incurred sizeable net operating losses
. This is the provision found in IRC section 56(d)(1)(A)(i) limiting the net operating loss deduction for AMT purposes to 90% of alternative minimum taxable income.
WORCESTER - Three of the state's major health maintenance organizations yesterday reported operating losses
for the second quarter ended June 30.
The checklist also encourages tax advisers to consider other issues, such as business/non-business treatment, apportionment and allocation factors, net operating losses
(NOLs) and supporting documentation.
NORDIC BUSINESS REPORT-16 February 2006-Ganger Rolf ASA and Bonheur ASA report operating losses
for 2005(C)1994-2006 M2 COMMUNICATIONS LTD http://www.m2.com
Sales for the January-June period of 2003 weren't given but operating losses
were up on the 2003 figure of SEK0.9m.
By contrast, the Commission has not approved Spain's plan to grant Hunosa aid of Euro 4.23 million for 2001 to cover the operating losses
of installations of the former Minas de Lieres S.A.
* To lengthen the carryback period for net operating losses
to five years.
In 2000, in Intermet Corp., 209 F3d 901, the Sixth Circuit had determined Treasury regulations sections 1.1502-11 and 1.1502-21 allowed net operating losses
to be carried back for 10 years to the extent consolidated product liability losses exceeded the consolidated net operating loss.
That model restricts the recognition of net deferred tax assets to the amount that would be recovered based upon the presumed carryback of net operating losses
that result from scheduling the reversal of existing temporary differences by year.
In an effort to protect net operating losses
, the bankruptcy court applies several provisions in the bankruptcy code (Title 11 of the U.S.
The state's major health maintenance organizations all reported operating losses
for the first quarter, citing seasonal increases in the use of health care services and rising medical costs.
NORDIC BUSINESS REPORT-21 July 2005-Ganger Rolf ASA and Bonheur ASA report 6-month operating losses
of NOK10.7m(C)1994-2005 M2 COMMUNICATIONS LTD http://www.m2.com