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Word: taxed (lookup in dictionary) (lookup stats)
Dates: during 2000-2009
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...hard to know just how much that $400 billion in losses will end up lowering corporate America's tax bill. Companies are allowed to record tax credits for current losses and use those credits to lower their bill when they return to profitability. If companies have more tax credits than profits, they are allowed to carry those credits forward for up to 20 years or until they are used up. (See 10 ways to spend your tax refund...

Author: /time Magazine | Title: Recession Dividend: A Boom in Corporate Tax Credits | 11/5/2009 | See Source »

...companies record two types of earnings, one to the SEC and one to the IRS. It is perfectly legal for these numbers not to match, and often they don't. In 2008, retailer Macy's lost just under $5 billion, but only $33 million of that qualified as a tax loss eligible for credits against future profits. Other times a company books a much bigger tax benefit than its actual losses. Citigroup, for instance, had a bottom-line loss of nearly $28 billion in the numbers it reported to shareholders and the SEC. But at the same time, it recorded...

Author: /time Magazine | Title: Recession Dividend: A Boom in Corporate Tax Credits | 11/5/2009 | See Source »

Normally, it can take years for companies to cash in these tax credits, and when they do their value may be greatly diminished if inflation has reared up. But the stimulus is producing a sharp turnaround in the economy, allowing companies to cash in their credits sooner than usual. What's more, continued low inflation is allowing the credits to retain their value. (See the top 10 tax dodgers...

Author: /time Magazine | Title: Recession Dividend: A Boom in Corporate Tax Credits | 11/5/2009 | See Source »

Congress is moving to make those tax losses even more valuable. Typically, when a company loses money, it can apply for a refund of the taxes it has paid on profits over the past two years. However, Congress is moving closer to extending the so-called tax loss carryback provision to five years, instead of two. Senate majority leader Harry Reid recently threw his support behind the extension of the tax refund, adding it to a bill that would extend unemployment benefits. On Nov. 2, the Senate voted to close debate on the bill, which means a final vote...

Author: /time Magazine | Title: Recession Dividend: A Boom in Corporate Tax Credits | 11/5/2009 | See Source »

...Tax credits can matter a lot," says Blake Christian, a tax partner at accounting firm Holthouse Carlin & VanTrigt. "For a midsize company that is still struggling to get loans, the ability to monetize these losses through carrybacks and getting a refund can mean the difference between the company surviving...

Author: /time Magazine | Title: Recession Dividend: A Boom in Corporate Tax Credits | 11/5/2009 | See Source »

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