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Closed years are fair game in exam of NOL carryovers Logo aicpa

  Marilyn Young, CPA, Ph.D. |   Free |   AICPA |   01 Jun 2017 |   Journal of Accountancy

This article discusses how audits of net operating losses and other carryforwards can reach back past the otherwise applicable statute of limitation.

Topics covered:
  • Tax: Technical: IRS practice & procedure: Examinations & audits, Intermediate