000			01408nab a2200253 c 4500
999			_c142308 _d142308
003			ES-MaIEF
005			20200807110723.0
007			ta
008			200807t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
245		2	_aA silver linings guidebook _b corporate planning for coronavirus losses _c by Josiah P. Child, Moshe A. Dlott, Elizabeth J. Stevens and J. Clark Armitage
260			_c2020
500			_aResumen.
520			_aIn 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.
650			_aSOCIEDADES _948454
650			_aPLANIFICACION FISCAL _948026
650			_aIMPUESTO DE SOCIEDADES _945680
650		0	_967999 _aCORONAVIRUS
650		0	_aESTADOS UNIDOS _942888
700	1		_968099 _aChild, Josiah P.
773	0		_9162391 _oOP 138-Bis/2020/98/7 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 98, n. 7, May 18, 2020, p. 789-801
942			_cART