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Under U.S. Federal income tax law, a net operating loss (NOL) occurs when certain tax-deductible expenses exceed taxable revenues for a taxable year. [1] If a taxpayer is taxed during profitable periods without receiving any tax relief (e.g., a refund) during periods of NOLs, an unbalanced tax burden results. [ 2 ]
A 1256 Contract, as defined in section 1256 of the U.S. Internal Revenue Code, is any regulated futures contracts, foreign currency contracts, non-equity options (broad-based stock index options (including cash-settled ones), debt options, commodity futures options, and currency options), dealer equity options, and any dealer security futures contracts.
Nolle prosequi, [a] abbreviated nol or nolle pros, is legal Latin meaning "to be unwilling to pursue". [3] [4] It is a type of prosecutorial discretion in common law, used for prosecutors' declarations that they are voluntarily ending a criminal case before trial or before a verdict is rendered; [5] it is a kind of motion to dismiss and contrasts with an involuntary dismissal.
The official NOLS logo [1]. NOLS is a non-profit outdoor education school based in the United States dedicated to teaching environmental ethics, technical outdoor skills, wilderness medicine, risk management and judgment, and leadership on extended wilderness expeditions and in traditional classrooms.
The Carry Back Stakes is an American Thoroughbred horse race once run annually at Calder Race Course in Miami Gardens, Florida, but now run at Gulfstream Park after negotiations between the two tracks. Contested during the first part of July, the race is open to three-year-old horses willing to race seven furlongs on the dirt. A Listed event ...