ATNOLD - What does ATNOLD stand for? The Free Dictionary
References in periodicals archive
Thus, As 2011 AMTI, after the ATNOLD, would have been $30.
Example 2: Consider the same facts as Example 1, except that in 2011 Ahad AMTI, before any ATNOLD, of $400.
This occurred in Plumb [97 TC 632 (1991)], in which the taxpayer's return contained the statement "Taxpayer elects to forgo the carryback period for the regular NOL in accordance with section 172(b)(3)(C) and will carry forward this NOL to subsequent years." The Tax Court held that the taxpayer's refund claim, based on an ATNOLD
carryback from the year in question, was improper.