Corporate Tax Strategies: Maximizing the use of Net Operating Losses 

Learning Objectives:
Participants will acquire a practical overview and working knowledge of Internal Revenue Code regulations related to net operating losses (NOLs), particularly Section 382 - the main IRS weapon against NOL abuse - as well as Section 384, which closes a Section 382 loophole. Other sections to be reviewed include 269 and 381. At the conclusion of this session you will be able to:

• Compare and contrast corporate pre-change NOLs vs. post-change income
• List tax impact of the acquisition of corporations with built-in gains
• Identify deduction limitations
• Outline the restrction of acquired losses

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Final Examination:
To receive CPE credit, NASBA requires that the final Examination be successfully completed within one year from the date of purchase.