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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 · Taxation § 26-51-427. Deductions--Net operating loss carryover. Current as of March 28, 2024 | Updated by FindLaw Staff. In addition to other deductions allowed by this chapter, there is allowed as a deduction from gross income a net operating loss carryover under the following rules:
1 Ιαν 2020 · The carryover losses are allowed only in those cases in which the assets of the corporation going out of existence earn sufficient profits apportionable to Arkansas under the Uniform Division of Income for Tax Purposes Act, § 26-51-701 et seq., in the post-merger period to absorb the carryover losses claimed by the surviving corporation.
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.
13 Ιαν 2022 · The federal government allows NOL provisions to be carried forward indefinitely, and to reduce tax liability by up to 80 percent in any given year. Many states either conform to this provision or provide uncapped 20-year carryforwards, but some are far stingier than the federal government.
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
29 Μαΐ 2023 · Arkansas limits NOL carryforward to five years for losses incurred before January 1, 2020, eight years for losses incurred in tax years beginning on or after January 1, 2020, and for 10 years for losses incurred in tax years beginning on or after January 1, 2021. 6 Nontaxable income may not increase a taxpayer’s NOL carryforward. 7 Nontaxable ...
