This definition appears very rarely
and is found in the following Acronym Finder categories:
See other meanings of NOLD
Samples in periodicals archive:
Raising the cap on net operating loss deductions from $3 million, or 20 percent of income, to $5 million, or 30 percent of income, to attract technology, bioscience and research companies.
The net operating loss deduction statistics in this article represent only net operating loss carryovers from prior years because carrybacks from future years would be reported in a later year on an amended return, not on the return as initially filed (which served as the basis for the statistics).
Expansion of the net operating loss deduction carryback.
The net operating loss deduction for alternative minimum tax differs from the regular tax net operating loss in that the AMT NOL is limited to 90% of AMTI before considering the NOL.
5% largely due to the expiration of assessments and net operating loss deductions.
The new law also increases the net operating loss deduction allowed for the corporate net income tax from $2 million to $3 million, or the greater of 12.
These could be calculating a stock's basis; helping determine the basis of an asset that is sold; reviewing a divorce or separation agreement and determining taxable alimony; or calculating a net operating loss deduction.
The book deals with the computation of consolidated taxable income and the consolidated net operating loss deduction.