The impetus for introducing Section 382 was that a corporation’s NOL can, counterintuitively, actually be quite valuable on the market. The Business Journals. Select a City ...

Section 382 basics. A loss corporation is a corporation that is entitled to use a tax attribute carryover (pre-change losses), such as an NOL, a net unrealized built-in loss (NUBIL), and after the ...

DALLAS, Aug. 23, 2017 /PRNewswire/ -- The Minnesota Tax Court applied the plain meaning of the statute when it determined that the net operating loss ("NOL") carryover from an acquired corporation ...

The impetus for introducing Section 382 was that a corporation’s NOL can, counterintuitively, actually be quite valuable on the market. ... The NOL carryover can only offset 80% of taxable income; ...