John Lehrer Reviews NOL Limit Rules for a CERT

Articles / July 1, 2006

Partner John Lehrer authored an article for the July 2006 issue of The Tax Advisor. The article, “Caveat Emptor: Stock Acquisition CERT Limit on NOL Use,” examines a taxpayer’s ability to use net operating losses (NOLs) in connection with corporate equity reduction transactions (CERT).

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