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Searching Content indexed under Accounting and Audit by Michael Jacobs ordered by Published Date Descending.
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Taxpayer Challenges Department Authority to Adjust NOL Carryforward, When NOL Was Generated in Tax Years Otherwise Closed by Statute
Can a Department of Revenue auditor reduce a taxpayer's deduction for a net operating loss ("NOL") carryforward, even if the NOL was generated in a tax year that is closed under the statute of limitations? This question is the subject of an appeal currently pending at the ATB.
United States
27 Sep 2017
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South Carolina Courts Tackle UDITPA Section 18 Issues in Media General and Carmax
The South Carolina courts have recently issued two important decisions interpreting the South Carolina Department of Revenue's ("Department") alternative apportionment authority under South Carolina's version of UDITPA section 18 – S.C. Code § 12-6-2320. S.C. Code § 12-6-2320 allows a taxpayer to petition for, or the Department to require, the use of an alternate allocation and apportionment method if the standard allocation and apportionment provisions do not fairly represent the extent of the
United States
29 Jun 2010
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