Tax Notes Talk
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Tax Notes Talk
Deciphering the New Loss Limitation Rules
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Tax Notes
Eric Yauch discusses a provision of the Tax Cuts and Jobs Act that hasn't received a lot of attention: section 461(l), which caps excess business losses at $250,000 for individuals and $500,000 for joint filers.
For more coverage in Tax Notes, see:
- New Loss Limitation Is on Government’s Radar
- New Loss Limitation Hard to Calculate, Interpret With Other Rules
