This site uses cookies to provide you with a more responsive and personalized service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print this page

Section 382 NOL Carry-Forwards, Loss Limitations, and Ownership Changes: What's Next?

Deloitte Dbriefs | Federal Tax

Start Date and Time

December 18, 2012 2:00 PM

End date and time

December 18, 2012 3:00 PM

Time zone:

(GMT-05:00) Eastern Time (US & Canada)

Registration Information

Contact Information

Contact Dbriefs

Registration options

External registration

Event registration is closed.

Payment Information

There is no cost to attend Dbriefs webcasts.

Host: Carin Giuliante, Partner - Deloitte Tax LLP
1 Intermediate CPE Credit: Taxes 

Corporate taxpayers with net operating loss (NOL) and other tax attribute carry-forwards must consider the impact of Section 382 on their tax position. The IRS recently proposed updated regulations for Section 382 analysis. What should you know? We'll discuss:

  • Background on Section 382 and common issues corporate taxpayers face with their tax returns and financial statements.
  • Evolving regulatory guidance affecting how businesses determine ownership changes for Section 382 purposes.
  • Significant considerations and developments regarding loss utilization and limitations in buy-side and sell-side M&A transactions.

Learn about this complex area of federal income taxation and how recent guidance may change your approach to it.

register or view webcast

Please note: CPE Credit is not available for viewing archived programs.

Related Content
Subscribe to Dbriefs
Program Guide
Webcast Calendar
CPE Information
Webcast Help
Dbriefs FAQs
Update My Dbriefs Profile
Dbriefs Homepage
E-mail Dbriefs

Event registration is closed.

About this site