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Sunday, September 25, 2005

Willens on Survival of "Historic" Business for NOL Purposes

Tax_analysts_145 Robert Willens (Managing Director, Lehman Brothers, New York) has published For NOL Survival, "Historic" Business Must Be Continued, 108 Tax Notes 1452 (Sept. 19, 2005), also available on the Tax Analysts web site as Doc 2005-18313, 2005 TNT 181-41.  The article discusses discusses one of the requirements for survival of a loss corporation's net operating losses following an ownership change -- the need for the corporation's "historic" businesses to continue.

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