Try our Advanced Search for more refined results

Expert Analysis - Opinion

Recent IRS Net Operating Loss Advice Is Flawed

By Amish Shah, Bradley Seltzer, Ellen McElroy and Graham Green (August 12, 2019, 2:47 PM EDT) -- In chief counsel advice 201928014, released July 12, 2019, the Internal Revenue Service Office of Chief Counsel provides its view of the interplay between the net operating loss, or NOL, carryover rules set forth in Internal Revenue Code Section 172(b)(2)[1] and the charitable contribution carryover rules set forth in Section 170(d)(2)(B)[2] in situations in which a taxpayer has NOLs arising in multiple taxable years.[3]...

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.


A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

Related Sections

Law Firms

Government Agencies

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!