OVERLAP OF NOL LIMITATION PROVISIONS CAUSES UNWARRANTED COMPLEXITY

Authors
STEWART DN CALL RW
Citation
Dn. Stewart et Rw. Call, OVERLAP OF NOL LIMITATION PROVISIONS CAUSES UNWARRANTED COMPLEXITY, Journal of corporate taxation, 21(4), 1995, pp. 353-365
Citations number
NO
Categorie Soggetti
Business Finance
Journal title
Journal of corporate taxation → ACNP
ISSN journal
00940593
Volume
21
Issue
4
Year of publication
1995
Pages
353 - 365
Database
ISI
SICI code
0094-0593(1995)21:4<353:OONLPC>2.0.ZU;2-F
Abstract
Dealing with the problems that are caused by the overlap of the net op erating loss provisions in the Code.