{"id":2164,"date":"2023-06-26T19:45:02","date_gmt":"2023-06-26T19:45:02","guid":{"rendered":"https:\/\/gtmtax.com\/insight\/tax-notes-complexities-of-state-net-operating-losses\/"},"modified":"2025-07-23T20:03:24","modified_gmt":"2025-07-23T20:03:24","slug":"tax-notes-complexities-of-state-net-operating-losses","status":"publish","type":"insight","link":"https:\/\/gtmtax.com\/insight\/tax-notes-complexities-of-state-net-operating-losses\/","title":{"rendered":"Tax Notes: Complexities of State Net Operating Losses"},"content":{"rendered":"<div id=\"sh-block--1789499571\" class=\"sh-block-wrapper text-block \">\n\n\n\n<!-- text-block\/render.twig-->\n<div class=\"container\">\n    <div class=\"wysiwyg layout-1col\">\n        <p><a href=\"https:\/\/gtmtax.com\/wp-content\/uploads\/2023\/06\/TranLeeTaxNotes.pdf\">In their latest article<\/a> 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.<\/p>\n<p>Read the article <a href=\"https:\/\/gtmtax.com\/wp-content\/uploads\/2023\/06\/TranLeeTaxNotes.pdf\">here<\/a>.<\/p>\n\n    <\/div>\n<\/div><\/div>","protected":false},"template":"","meta":{"_acf_changed":false},"class_list":["post-2164","insight","type-insight","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax Notes: Complexities of State Net Operating Losses<\/title>\n<meta name=\"description\" content=\"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. 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