AMT Nol 90 Limitation-Wiki Finder
AMT Nol 90 Limitation
   

AMT Nol 90 Limitation

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Net Operating Loss carry back NOL WHBAA

Use of an AMT NOL is limited to 90% of alternative minimum taxable ... The new law suspends the 90% limitation on the use of any AMT NOL for the extended carry ...

From:http://www.eisneramper.com/corporate-refund.aspx

Contemporary Tax Practice | C Corporation Taxation – Tax ...

A. Special Tax Limitations ... A special rule limits the use of net operating loss ... an NOL carryover may not offset more than 90% of alternative minimum ...

From:http://tax.cchgroup.com/.../A-Corporate-Alternative-Minimum-Tax-General.asp

IRS Hot Topics - PwC: Building relationships,

PwC IRS Hot Topics 2 suspend the 90-percent limitation to fully offset AMTI. ABC Corporation was unable to fully utilize the AMT NOL in the carryback period, and as a

From:http://www.pwc.com/en_US/us/.../irs-hot-topics/assets/pwc-amt-nols...amti.pdf

AMT NOLs may be carried forward to offset AMTI: PwC

The election allowed taxpayers to carryback regular and alternative minimum tax (AMT) NOLs up ... the 90-percent limitation on the use of ... AMT NOL not fully ...

From:http://www.pwc.com/...tax/.../amt-nols-may-carried-forward-offset-amti.jhtml

amt nol - Ask TaxGuru

Generally speaking, the AMT NOL is the regular tax NOL modified by the adjustments required under Secs. 56 and 58 and tax preference items. So, use of an AMT NOL is ...

From:http://www.asktaxguru.com/4085-amt-nol.html

Alternative Tax Net Operating Loss (ATNOL) Definition ...

DEFINITION of 'Alternative Tax Net Operating Loss - ATNOL' The excess of deductions allowed over the income recognized for alternative minimum tax (AMT) purposes.

From:http://www.investopedia.com/terms/a/atnol.asp

amt nol carryback 90 limitation

AMT NOLs may be carried forward to offset AMTI: PwC... (AMT) NOLs up to five ... the expanded carryback suspended the 90-percent limitation on the use of any AMT NOL ...

From:http://www.jhue.net/about.php?t=amt_nol_carryback_90_limitation

Extended NOL Carryback Election May Provide AMT Benefit in ...

Extended NOL Carryback Election May Provide AMT Benefit in Future Years page 2 ©2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm …

From:http://www.us.kpmg.com/microsite/taxnewsflash/2010/Feb/ATNOL_correx.pdf

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