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| Rule Title: CARRYOVERS OF NET OPERATING LOSSES
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This is an obsolete version of the rule. Please click on the rule number to view the current version.
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Effective Date:
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2/29/2020
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History Notes:
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History: 15-31-501, MCA; IMP, 15-31-119, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 104, Eff. 1/29/82; AMD, 1990 MAR p. 645, Eff. 3/30/90; AMD, 2001 MAR p. 2046, Eff. 10/12/01; AMD, 2002 MAR p. 207, Eff. 12/21/01; TRANS, from ARM 42.23.413, 2011 MAR p. 2053, Eff. 9/23/11; AMD, 2016 MAR p. 2198, Eff. 11/26/16; AMD, 2017 MAR p. 2327, Eff. 1/1/18; AMD, 2020 MAR p. 395, Eff. 2/29/20. |
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Rule File:
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Other rule versions existed in ARM on or after March 31, 2007
| MAR Notices |
Effective From |
Effective To |
History Notes |
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42-1015
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2/29/2020
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Current
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History: 15-31-501, MCA; IMP, 15-31-119, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 104, Eff. 1/29/82; AMD, 1990 MAR p. 645, Eff. 3/30/90; AMD, 2001 MAR p. 2046, Eff. 10/12/01; AMD, 2002 MAR p. 207, Eff. 12/21/01; TRANS, from ARM 42.23.413, 2011 MAR p. 2053, Eff. 9/23/11; AMD, 2016 MAR p. 2198, Eff. 11/26/16; AMD, 2017 MAR p. 2327, Eff. 1/1/18; AMD, 2020 MAR p. 395, Eff. 2/29/20. |
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42-2-984
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1/1/2018
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2/29/2020
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History: 15-31-501, MCA; IMP, 15-31-119, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 104, Eff. 1/29/82; AMD, 1990 MAR p. 645, Eff. 3/30/90; AMD, 2001 MAR p. 2046, Eff. 10/12/01; AMD, 2002 MAR p. 207, Eff. 12/21/01; TRANS, from ARM 42.23.413, 2011 MAR p. 2053, Eff. 9/23/11; AMD, 2016 MAR p. 2198, Eff. 11/26/16; AMD, 2017 MAR p. 2327, Eff. 1/1/18. |
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42-2-960
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11/26/2016
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1/1/2018
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History: 15-31-501, MCA; IMP, 15-31-119, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 104, Eff. 1/29/82; AMD, 1990 MAR p. 645, Eff. 3/30/90; AMD, 2001 MAR p. 2046, Eff. 10/12/01; AMD, 2002 MAR p. 207, Eff. 12/21/01; TRANS, from ARM 42.23.413, 2011 MAR p. 2053, Eff. 9/23/11; AMD, 2016 MAR p. 2198, Eff. 11/26/16. |
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42-2-863
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9/23/2011
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11/26/2016
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History: 15-31-501, MCA; IMP, 15-31-119, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 104, Eff. 1/29/82; AMD, 1990 MAR p. 645, Eff. 3/30/90; AMD, 2001 MAR p. 2046, Eff. 10/12/01; AMD, 2002 MAR p. 207, Eff. 12/21/01; TRANS, from ARM 42.23.413, 2011 MAR p. 2053, Eff. 9/23/11. |
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