LexisNexis Tax Advisor-Federal Code: IRC Sec. 172(b) Net Operating Loss Carrybacks and Carryovers

The Internal Revenue Service issued Rev. Proc. 2009-19 in March, 2009. Rev. Proc. 2009-19 provides guidance to eligible taxpayers on the election of a 3-, 4-, or 5-year net operating loss carryback for a taxable year beginning in 2008. The provision emerged from the American Recovery and Reinvestment Act of 2009.
 
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Lexis Explanation IRC Sec. 172(b)


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