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Tax Notes: Complexities of State Net Operating Losses

Tax Notes: Complexities of State Net Operating Losses

Chau Tran
Managing Director, SALT
Martin Lee
Supervising Senior Tax Analyst

In their latest article for Tax Notes, Chau Tran and Martin Lee explore how the lack of uniformity in a net operating loss carryover state rule has created challenges for taxpayers. They also examine rules regarding sharing NOLs in a combined group and in merger and acquisition scenarios.

Read the article here.

About The Author(s)

Chau Tran
Managing Director, SALT
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Chau is a Managing Director in Global Tax Management’s State and Local Tax (SALT) Practice, focusing on direct (income and franchise) tax. She specializes in...
Martin Lee
Supervising Senior Tax Analyst
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Martin is a Supervising Senior Tax Analyst within GTM’s State & Local Tax (SALT) practice. Since joining GTM, Martin has worked on various research and...

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