A silver linings guidebook corporate planning for coronavirus losses by Josiah P. Child, Moshe A. Dlott, Elizabeth J. Stevens and J. Clark Armitage
Contributor(s): Child, Josiah P
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Material type: 
ArticlePublisher: 2020Subject(s): SOCIEDADES | PLANIFICACION FISCAL | IMPUESTO DE SOCIEDADES | CORONAVIRUS | ESTADOS UNIDOS
In:
Tax Notes International v. 98, n. 7, May 18, 2020, p. 789-801Summary: In this article, the authors provide a practical guide for maximizing the value of corporate tax attributes in light of the COVID-19 crisis. They explain factors relevant to optimizing 2020 U.S. losses focusing primarily on interactions between the Coronavirus Aid, Relief, and Economic Security (CARES) Act net operating loss (NOL) carryback and various Tax Cuts and Jobs Act provisions and they identify transactions and other steps that companies can take to manage the size of their 2020 NOLs and controlled foreign corporation (CFC) losses.
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| Artículos | IEF | IEF | OP 138-B/2020/98/7-1 (Browse shelf) | Available | OP 138-B/2020/98/7-1 |
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Resumen.
In this article, the authors provide a practical guide for maximizing the value of corporate tax attributes in light of the COVID-19 crisis. They explain factors relevant to optimizing 2020 U.S. losses focusing primarily on interactions between the Coronavirus Aid, Relief, and Economic Security (CARES) Act net operating loss (NOL) carryback and various Tax Cuts and Jobs Act provisions and they identify transactions and other steps that companies can take to manage the size of their 2020 NOLs and controlled foreign corporation (CFC) losses.
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