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(A) The net operating loss for any taxable year may be carried over to the next-succeeding taxable year and annually thereafter for a total period of three (3) years next succeeding the year of the net operating loss or until the net operating loss has been exhausted or absorbed by the taxable income of any succeeding year, whichever is earlier ...
1 Ιαν 2020 · Arkansas Code Title 26. Taxation § 26-51-427. Deductions--Net operating loss carryover. (1) (A) The net operating loss for any taxable year may be carried over to the next-succeeding taxable year and annually thereafter for a total period of three (3) years next succeeding the year of the net operating loss or until the net operating loss has ...
1 Ιαν 2020 · (ii) In the case of a qualified medical company, a net operating loss for any taxable year shall be a net operating loss carryover to each of the fifteen (15) taxable years following the taxable year of the loss.
9 Σεπ 2024 · The net operating loss carryover (NOL) is the excess of allowable deductions over gross income derived from a trade or business for the taxable year.
Arkansas Code Annotated § 26-51-427 (Repl. 2012) provides a net operating loss carryover deduction. The language of Ark. Code Ann. § 26-51-427, as in effect during tax year 2018, is attached as Exhibit No. 8 to the Joint Stipulations filed by the parties.
9 Σεπ 2024 · Rule The carryover losses will be allowed only in those cases where the assets of the corporation going out of existence earn sufficient profits apportionable to Arkansas under § 26-51-701 et seq in the post-merger period to absorb the carryover losses claimed by the surviving corporation
Capital gains and losses are classified as long-term or short-term, depending on the date you acquired the property and how long you owned the property before you sold it. It is a long-term gain or loss if the property was held more than one year.
