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Finanse publiczne · 27/10/2020

IRS Issues Final Regulations on Consolidated Net Operating Loss Carryovers and Carrybacks

The Internal Revenue Service (IRS) has released final regulations under sections 1502 and 1503 of the Internal Revenue Code, updating rules for corporations filing consolidated returns and reflecting recent statutory changes to section 172 of the Code.

Source: Federal Register — Department of the TreasuryOpen original release →