News & Analysis as of

Corporate Taxes › Administrative Law Judge (ALJ) › Net Operating Losses

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 7, Issue 5

Morrison & Foerster LLP on

Retroactive Application Of 2010 Statutory Amendment Permitted By Tribunal - Reversing the decision of an Administrative Law Judge, the New York State Tax Appeals Tribunal has upheld the constitutionality of retroactively...more

McDermott Will & Emery

ALJ: New York NOL Deduction Does Not Apply When Tax Is Not Paid on Income Base

McDermott Will & Emery on

A New York State Division of Tax Appeals administrative law judge (ALJ) recently determined that a banking corporation was not required to hypothetically use a net operating loss (NOL) deduction to decrease its entire net...more

Bradley Arant Boult Cummings LLP

Administrative Law Judge Affirms Holding on Alabama SRLY Rule

Bradley Arant Boult Cummings LLP on

On August 15, 2012, Chief Administrative Law Judge Bill Thompson issued his long-awaited SRLY ruling, holding that an Alabama consolidated group was entitled to carry forward certain net operating losses (“NOLs”) incurred...more

3 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide