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INSIGHT: Promise and perils of tentative refunds—tax controversy aspects of NOL carrybacks under CARES Act

Publication April 2020

The CARES Act included a five-year net operating loss carryback period. Robert Kovacev and Robert Morris of Norton Rose Fulbright highlight the dangers of rushing to claim these NOLs that could become more of a pitfall than a benefit for the unwary taxpayer.

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