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Word: nettings (lookup in dictionary) (lookup stats)
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...addition, victims who are part of partnerships, or small businesses, will be able to go back 5 years to recover investments and phantom monies. Previously, it appeared victims could only go back three years. With this new ruling, a theft loss deduction that creates a net operating loss for the taxpayer can be carried back five years and forward 20 years to generate a refund of taxes paid in other taxable years...

Author: /time Magazine | Title: IRS Reveals Tax Guidelines for Ponzi Victims | 3/17/2009 | See Source »

Complicating matters a bit for victims, the IRS said that those who are suing Madoff will be able to recover 75% of their net operating loss, while those not suing will be able to recover 95%. This does not, however, include monies recovered through filing claims with the Securities Investor Protection Corp., which...

Author: /time Magazine | Title: IRS Reveals Tax Guidelines for Ponzi Victims | 3/17/2009 | See Source »

...hypothetical example might go like this: a Madoff victim with a balance of $1.5 million, but who withdrew $500,000 over the life of the account, would multiply the resulting $1 million by 95% (provided they are not suing Madoff) to yield their NOL, or a "net operating loss" of $950,000. The NOL would then be reduced further by whatever claims recovered from SIPC. If, for example, a victim were to receive from SIPC $200,000, that victim's net operating loss would be $750,000, which would be the number used on tax returns to go back five...

Author: /time Magazine | Title: IRS Reveals Tax Guidelines for Ponzi Victims | 3/17/2009 | See Source »

...Thus far, Cohen’s innate ability to find the net has been on display throughout the Crimson’s four games, with his latest antics coming on Friday in a rebound win against Hartford...

Author: By Brian A. Campos, CONTRIBUTING WRITER | Title: ATHLETE OF THE WEEK: Freshman Continues Season of Highlights | 3/17/2009 | See Source »

...opponent’s mistakes and being at the right spot at the right time,” Harvard coach John Tillman said. “Cohen has good instincts, and when he gets a chance to score he knows how to put it at the back of the net...

Author: By Brian A. Campos, CONTRIBUTING WRITER | Title: ATHLETE OF THE WEEK: Freshman Continues Season of Highlights | 3/17/2009 | See Source »

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