Sentences with phrase «net operating loss»

If the business owns appreciated property, a sale of assets will produce a gain that could be offset by the credits or net operating loss carryovers.

A business may want to recognize gains to use business credits or net operating loss carryovers.

If such deductions exceed taxable income then the expense can be treated as net operating loss to be carried forward to reduce taxes in future periods.

An important revenue raiser for the government in House Speaker Paul Ryan's 2016 proposals is the repeal of the net operating loss (NOL) carryback.

The 2017 financial filings reveal a net operating loss of $ 460 million.

In fact, their smartphone operations will have a net operating loss for the first half of 2017, however the ZenFone 4 is likely to swing it to profit for the entire year, according to the company's CEO.

«(A) in determining the amount of the net operating loss deduction under section 172 of such shareholder for such taxable year, or

It currently highlights the US tax reform's impact on M&A and transactional rules, including the status of the Net Operating Loss on private equity transactions before year - end, as well as unsettled questions related to the choice of entity.

Successfully appealed Internal Revenue Service examination denial of $ 1.39 million net operating loss carry - forward.

Installment Sales related items, Foreign Tax Credit, Passive Activities, Net Operating Loss carryovers, Schedule D amounts containing unrecaptured section 1250 gain (or anticipated for AMT purposes), sale of disposition of business assets, investment interest expense election including net capital gains in investment income, and items covered under «at risk» rules will not be accommodated by the system.

The other favorite tools of value investors are open market repurchases (12.12 %), the presence of net operating loss assets (5.29 %), restructuring and spin - off situations (5.12 %), and insider trading activity (4.70 %).

Our current business strategy is to enhance stockholder value by pursuing opportunities to redeploy our assets through an acquisition of one or more operating businesses with existing or prospective taxable earnings that can be offset by use of our net operating loss carry - forwards («NOLs»).

Even though VaxGen does not have substantial operations, Value Investors for Change believes that the Company has valuable assets, consisting of cash and net operating loss carryforwards («NOLs»).

I noticed that Form 6251 for 2013 has a couple lines related to NOLs (Line 10: Net operating loss deduction, and Line 11: Alternative tax net operating loss deduction), but my CPA left both of those lines blank.

«We ended 2008 with $ 88 million of cash and investments on hand, have a clinically active attractive Phase II development asset, and over $ 500 million in net operating loss carryforwards (NOLs).

ABTL has consumed a great deal of cash over the last 12 months, using $ 20M net cash in operating activities primarily from a net operating loss and an increase in its net working capital.

Line 11: Alternative Tax Net Operating Loss deduction: This is the sum of the alternative tax net operating loss (ATNOL) carryovers and carrybacks to the tax year.

Deductions by C corporations are limited to 10 % of taxable income without regard to net operating loss and capital loss carrybacks, and carryforward is for five years.

The Company has a net operating loss carryforward of approximately $ 103,723 available to offset future taxable income through 2028.

He thinks the company is «worth closer to $ 6.00 per share, exclusive of the $ 120 million net operating loss and substantial intangible value in the broad 72 million reach enjoyed by ShopNBC.»

Based on publically available information, as of 8/16/07, the company currently holds cash, equivalents and investments in marketable securities of $ 25.4 million and has significant federal and New York State and City net operating loss carry - forwards.

If the Titanic assets are worth $ 4 per share, will the company pay tax on the $ 4 per share or does it have a net operating loss (or tax basis in the assets) to shelter to the gain?

Based upon analysis our from Craig - Hallum it is our opinion the company is worth closer to $ 6.00 per share, exclusive of the $ 120 million net operating loss and substantial intangible value in the broad 72 million reach enjoyed by ShopNBC.

The liquidation value excludes the potential value of federal and New York State and City net operating loss carry - forwards.

At September 27, 2008, [CRC] has refundable income taxes of $ 3,462,000, primarily from net operating loss (NOL) carrybacks, which are expected to be received in the fourth quarter of 2008.

When you suffer a net operating loss — meaning you paid more in expenses than you earned for all of your income sources including non-farm income — you can use it to offset future farming profit.

Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations - Individuals, Estates, and Trusts

· Tiberius» offer still would eliminate the use of MathStar's $ 140 million net operating loss carryforwards, which could shield taxes on more than $ 10 in earnings per share, if MathStar attains sufficient profitable operations in the future;

· Tiberius» offer still would eliminate the use of MathStar's $ 140 million net operating loss carryforwards, which could shield taxes on more than $ 10 in earnings per share, if MathStar attains sufficient profitable operations in the future; and

From the 10 - K... «At December 31, 2008, VaxGen had U.S. federal and California net operating loss carryforwards of $ 168.5 million and $ 166.5 million, respectively.»

MathStar Inc's (OTC: MATH) board has rejected the $ 1.04 per share cash merger offer from PureChoice, Inc. because «the $ 1.04 per share price is less than the liquidation value of MathStar, including the value from any technology sale, and, in the Merger, MathStar's shareholders would derive no value from MathStar's net operating loss carryforwards.»

Amazon's net operating loss just in one quarter of 2012 was $ 274 million, so indie books are a really, really small part of the business.

«Last year, New York policymakers enacted a substantial corporate tax reform package which, once fully phased in, will lower the corporate income tax rate from 7.1 percent to 6.5 percent, eliminate the capital stock tax, extend net operating loss carrybacks from two to three years, and remove the carryback cap,» the group wrote.

In the event that it is determined that we have in the past experienced an ownership change, or if we experience one or more ownership changes as a result of this offering or future transactions in our stock, then we may be limited in our ability to use our net operating loss carryforwards and other tax assets to reduce taxes owed on the net taxable income that we earn.

As of December 31, 2012, we had U.S. federal net operating loss carryforwards of approximately $ 298.8 million and state net operating loss carryforwards of approximately $ 216.7 million.

For more information, see «Risk Factors — Our ability to utilize our net operating loss carryforwards and certain other tax attributes may be limited» elsewhere in this prospectus.

Any limitations on the ability to use our net operating loss carryforwards and other tax assets could seriously harm our business.

In addition, we have not yet determined whether this offering would constitute an ownership change resulting in limitations on our ability to use our net operating loss and tax credit carry - forwards.

Under Sections 382 and 383 of the Internal Revenue Code of 1986, as amended, or the Code, if a corporation undergoes an «ownership change,» the corporation's ability to use its pre-change net operating loss carryforwards and other pre-change tax attributes, such as research tax credits, to offset its post-change income and taxes may be limited.

Currently, we do not expect the utilization of our net operating loss and tax credit carry - forwards to be materially affected as no significant limitations are expected to be placed on these carry - forwards as a result of our previous ownership changes.

We offset our federal and state taxable income through the utilization of net operating loss carryforwards.

Additionally, he said, «if you're a business owner with a net operating loss for your business, you can use a conversion to offset that loss without having to bear the tax burden.»

A net operating loss means tax deductions are greater than the taxable income, which usually happens when business expenses have exceeded earnings.

In coal, many of the largest companies, including Peabody Energy Corp. and Arch Coal Inc., won't benefit from the rate cut because they have large net operating losses, according to Daniel Scott, an analyst at MKM Partners LLC.

Most small businesses end up with net operating losses (NOL) during the first few years of operation.

* Net operating losses (NOLs).

The AMT also has special rules for the treatment of net operating losses and depreciation.

The [net operating losses] will still shield the same amount of income, and the cash taxes paid will be the same.

Special allowances for business investment in 2009 ($ 6 billion) and provisions related to net operating losses ($ 3.2 billion) gave additional assistance to firms.

According to Mr. Mitnick, Mr. Trump's use of net operating losses was no different from that of his other wealthy clients.