Coronavirus (COVID-19): Maximizing the Use of Net Operating Losses

Learning objectives

After completing this course, the learner should be able to:

  • Compare and contrast the limitations placed on a single corporation regarding how Internal Revenue Code Sections 269, 381, 382, and 384; the Tax Cuts and Jobs Act (TCJA); and the CARES Act affect the use of net operating losses (NOLs)
  • Compare and contrast corporate pre-change NOLs with post-change income
  • List the tax impacts of the acquisition of corporations with built-in gains
  • Identify deduction limitations
  • Outline the restriction of acquired losses
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National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823

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