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Tax Treatment of Net Operating Losses (CRS Report for Congress)

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Release Date Revised Sept. 8, 2010
Report Number RL34535
Report Type Report
Authors Mark Patrick Keightley, Government and Finance Division
Source Agency Congressional Research Service
Older Revisions
  • Premium   Revised Nov. 13, 2009 (13 pages, $24.95) add
  • Premium   Aug. 27, 2008 (13 pages, $24.95) add
Summary:

This report explains the current law and proposed legislation regarding the tax treatment of NOLs. In addition, this report highlights a number of policy considerations relating to theextension of the NOL carryback period. This report will be updated in the event of legislative changes.