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*ES0382.1* April 1, 2005, ENGROSSED SENATE BILL No. 382 DIGEST OF SB 382 (Updated March 30, 2005 7:36 pm DI 14) Citations Affected: IC 7.11; IC 7.12; IC 7.13; IC 7.14; IC 7.15; noncode. Synopsis:
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What is 382 digest of sb?
The 382 digest of sb is a document that provides an overview of the transactions and ownership changes that may limit the use of a company's net operating losses (NOLs) and other tax attributes.
Who is required to file 382 digest of sb?
Companies that have undergone ownership changes, such as mergers or acquisitions, and have NOLs or other tax attributes that could be limited, are required to file the 382 digest of sb.
How to fill out 382 digest of sb?
The 382 digest of sb should be filled out by providing detailed information about ownership changes, including dates, percentage ownership, and allocation of NOLs or tax attributes to the new owners.
What is the purpose of 382 digest of sb?
The purpose of the 382 digest of sb is to inform the Internal Revenue Service (IRS) about ownership changes and the potential impact on a company's ability to utilize NOLs and other tax attributes.
What information must be reported on 382 digest of sb?
The 382 digest of sb must include information about the ownership changes, Valuation Allowance (VA) adjustments, limitations on pre-change tax attributes, and any other relevant details regarding the impact on NOLs and tax attributes.
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