Business
Business, 27.02.2020 05:22, Jasten

The net operating loss (NOL) provisions of the Internal Revenue Code a. Are primarily designed to provide relief for trade or business losses. b. Require the use of a 2-year carryback in all cases. c. Allow the deduction for home mortgage interest to create an NOL. d. Would not be necessary if tax rates were progressive. e. Apply only to individuals with wages and itemized deductions.

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