What Is Section 382? NOL Limits After Ownership Change Section 382 of the Internal Revenue Code caps how much of a corporation’s pre-change net operating losses can offset taxable income each year after a significant shift in ownership
MC382 - DHCS Appointment Use this form to appoint an individual or organization as your Medi-Cal authorized representative Your authorized representative may act for you on all duties related to your Medi-Cal eligibility and enrollment Or, you may also limit duties You may cancel or change this appointment at any time
WH-382 - U. S. Department of Labor Leave covered under the Family and Medical Leave Act (FMLA) must be designated as FMLA-protected and the employer must inform the employee of the amount of leave that will be counted against the employee’s FMLA leave entitlement
§382. Limitation on net operating loss carryforwards and . . . - House If the section 382 limitation for any post-change year exceeds the taxable income of the new loss corporation for such year which was offset by pre-change losses, the section 382 limitation for the next post-change year shall be increased by the amount of such excess