Net Operating Losses: Limitations After an Ownership Change | Practical Law

Net Operating Losses: Limitations After an Ownership Change | Practical Law

A Practice Note providing a brief overview of the IRC Section 172 net operating loss (NOL) rules as they apply to C-corporations and a more detailed discussion of the tax rules that impose limitations on the use of NOLs after an ownership change.

Net Operating Losses: Limitations After an Ownership Change

Practical Law Practice Note w-027-6874 (Approx. 13 pages)

Net Operating Losses: Limitations After an Ownership Change

by Practical Law Corporate & Securities
MaintainedUSA (National/Federal)
A Practice Note providing a brief overview of the IRC Section 172 net operating loss (NOL) rules as they apply to C-corporations and a more detailed discussion of the tax rules that impose limitations on the use of NOLs after an ownership change.