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CERTComputer Emergency Response Team
CERTComputer Emergency Readiness Team (US government)
CERTComprehensive Error Rate Testing (Centers for Medicare and Medicaid Services)
CERTCommunity Emergency Response Team
CERTCarbon Emissions Reduction Target (UK)
CERTCommunity Emergency Response Training (various locations)
CERTCertificado de Reembolso Tributario (Spanish: Tax Refund Certificate; Colombia)
CERTClean Energy Resource Team (Minnesota)
CERTCritical Emergency Response Team
CERTCitizens Emergency Response Team
CERTCouncil of Energy Resource Tribes (group of Native American tribes with energy resources, since 1976; Denver, CO and Washington, DC, USA)
CERTCommittee on Energy Research and Technology (International Energy Agency)
CERTCorrectional Emergency Response Team (Indiana)
CERTCampus Emergency Response Team
CERTCorrections Emergency Response Team
CERTCentre d'Etudes et de Recherches de Toulouse (French)
CERTCentre for Economic Reform and Transformation (Scottish)
CERTCrisis Emergency Response Team
CERTCorporate Equity Reduction Transaction (US IRS)
CERTCombined Environmental Reliability Testing
CERTCenter of Excellence for Applied Research & Training
CERTCalifornia Education Round Table
CERTColorado Evolution Response Team
CERTCommunication Emergency Response Team
CERTComposite Electrical Readiness Test (NASA)
CERTCenter for Emergency Response Technology
CERTCertified Electronic Reporter and Transcriber (American Association of Electronic Reporters and Transcribers)
CERTConcordia Emergency Response Team (Concordia University; Canada)
CERTCommittee of Emergency Response Team
CERTCognitive Emotional Restructuring Therapy
CERTChildren's Emergency Relief Team
CERTCenter of Research and Training
CERTCrew Escape and Rescue Technique
CERTCertificate/Certification of Eligibility
CERTCommunity Enforcement Response Team (Las Cruces, NM)
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References in periodicals archive ?
If these companies incur a net operating loss (NOL) in 2013 or 2014, the corporate equity reduction transaction (CERT) rules could provide an unpleasant surprise and limit the carryback of NOLs.
Observation: Normally, the tax law restricts net operating loss carrybacks generated by interest expense allocable to a corporate equity reduction transaction (CERT), in which one corporation acquires at least 50% of another's stock.
If a corporation experiences a "corporate equity reduction transaction" (CERT), it's prohibited for the year of the CERT and the two ensuing years (the loss-limitation years) from carrying back losses attributable to interest on debt allocable to the CERT.
172(b)(1)(E) and (h) limit the ability of a C corporation involved in a corporate equity reduction transaction (CERT) to use post-acquisition NOLs, arising from interest expense deductions in the year in which the CERT occurs (or in either of the two years succeeding that year), in any year prior to that year.
Unfortunately, some may find NOL carryback claims jeopardized by the corporate equity reduction transaction (CERT) provisions enacted in the Omnibus Budget Reconciliation Act of 1989 (OBRA) and included in Sec.
17, 2012, the IRS published a significant proposed regulation package (REG-140668-07) providing the first published guidance addressing corporate equity reduction transactions (CERTs) since the CERT rules were enacted in 1989.
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