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This page contains a single entry by lsaret published on April 26, 2009 10:18 PM.

Notice-2009-41: Credit for Residential Energy Efficient Property was the previous entry in this blog.

CCH Tax News: IRS Denial of Equitable Innocent Spouse Relief Reviewed Under De Novo Standard (Porter, TC) is the next entry in this blog.

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Revenue Procedure 2009-26: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability

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lsaret
on April 26, 2009 TrackBacks (0) Comments (0)

Revenue Ruling 2009-26 provides guidance under § 1211 of the American Recovery and Reinvestment Tax Act of 2009 on how a taxpayer that is an eligible small business  makes an election to carry back a net operating loss (NOL) for a taxable year ending after 2007, for 3, 4, or 5-years instead of the normal 2-years.

Posted by Monique Moreira, Chief Managing Associate Editor.

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