The impact of changing the corporate net operating loss carryback period
Year of publication: |
2004
|
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Authors: | Cooper, Michael ; Boynton, Charles |
Published in: |
Proceedings / 96th Annual Conference on Taxation : Chicago, Ill., Nov. 13 - 15, 2003 ; and minutes of the Annual Meeting of the National Tax Association, Thursday, November 13, 2003. - Washington, DC : National Tax Association. - 2004, p. 231-239
|
Subject: | Körperschaftsteuer | Corporate income tax | Steuervergünstigung | Tax incentive | Verlust | Loss | USA | United States | 1994-2001 |
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