Insert - 2022 Editions | Pratt & Kulsrud
Jan. 1, 2021 (i.e., losses for 2018, 2019 and 2020) can now be carried . back . to each of the . five . previous. tax years (e.g., a 2018 NOL could be carried back to 2013). The hope of the legislation is that it might help businesses who have suffered due to the coronavirus pandemic. ................
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