capital loss carryover

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1.701 documents for capital loss carryover

- Changing a corporation's tax year.
Case study A case study is presented where a corporation considers changing from a fiscal to a calendar tax year. Changing will allow better analysis of the corporation's relations with its two brother-sister corporations, but will leave it with a 6-month short tax period. The corporation has a capital loss carryover and projected net operating loss. Different planning options are discussed.
- The Tax Adviser
- Vol. 29 Nbr. 5, May 1998
- 26 CFR 1.1212-1 - Capital loss carryovers and carrybacks.
- Code of Federal Regulations - Title 26: Internal Revenue
- Significant recent developments in estate planning.
.... Unused Loss Carryovers . Chief Counsel Advice (CCA) 201047021 ... estate were not entitled to the estate's capital loss carryover under Sec. 642(h) (1) because the e...
- The Tax Adviser
- Vol. 42 Nbr. 10, October 2011

- Perry Dean Knowles, (2011)
...: (1) Whether petitioner is entitled to a capital loss carryover pursuant to section 1212(b);1 (2) w...
- United States Tax Court
- An Analysis of the Regulated Investment Company Modernization Act of 2010 (Part I).
...allowing RICs to generally carryover net capital losses indefinitely (retaining their c...
- Mondaq Business Briefing
- Nbr. 2011, January 2011
- 26 CFR 1.172-3 - Net operating loss in case of a taxpayer other than a corporation.
... 1202 in respect of the net long-term capital gain. (2) Capital losses. (i) The amount deductibl...(b) Treatment of capital loss carryovers. Because of the distinction between business and n...
- Code of Federal Regulations - Title 26: Internal Revenue
- 26 CFR 1.642(h)-1 - Unused loss carryovers on termination of an estate or trust.
... loss carryover under section 172 or a capital loss carryover under section 1212 would be allowab...
- Code of Federal Regulations - Title 26: Internal Revenue
- 26 CFR 1.1502-22 - Consolidated capital gain and loss.
....150223); and (3) The net capital loss carryovers or carrybacks to the year. (b) Net capital loss ca...
- Code of Federal Regulations - Title 26: Internal Revenue
- 26 CFR 1.535-2 - Adjustments to taxable income.
...(d) Net operating loss. The net operating loss deduction provided in sect...(e) Capital losses. (1) Losses from sales or exchanges of capi... 31, 1956, plus a $5,000 capital loss carryover resulting from the sale or exchange of capital ass...
- Code of Federal Regulations - Title 26: Internal Revenue
- 26 CFR 1.381(c)(3)-1 - Capital loss carryovers.
- Code of Federal Regulations - Title 26: Internal Revenue