Because there have been so many tax changes that revise recently enacted legislation with different effective dates, its difficult to keep the changes straight. As a result, I've put together a series of charts that summarize the various provisions and effective dates. In the next week or two, check back often to see if your favorite provision is covered. If you have a provision you would like to have summarized in this manner, let me know.
Five-Year Carryback of NOLs Extended to Include 2009 NOLs and to Apply to Most Businesses
