JCWAAJob Creation and Worker Assistance Act
References in periodicals archive ?
Under JCWAA changes, taxpayers could elect to carry back the NOL to either the second (using the "old" law) or the fifth prior year (for NOLs incurred in either 2001 or 2002).
The statutory directive included in the JCWAA is addressed in Notice 2003-12; pending issuance of Sec.
On the other hand, under the JCWAA, the bonus depreciation on the assets is $240,000 ($800,000 x 30%).
JCWAA Section 402(a) and (b) overturned the Supreme Court's decision, effective for debt discharges occurring after Oct.