Proactive Elections to Mitigate Sec. 382 Applicability

Sec. 382, which limits the use of NOL carryovers after an ownership change of a loss corporation, often comes as a rude surprise to corporations in the fields of technology, life sciences, pharmaceutical, and similar industries.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/amnQbpvStHo/clinic-story-04.aspx

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