{
  "id": "RL34535",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "RL34535",
  "active": false,
  "source": "University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc626978/",
      "id": "RL34535_2009Nov13",
      "date": "2009-11-13",
      "retrieved": "2015-06-15T14:46:40",
      "title": "Net Operating Losses: Proposed Extension of Carryback Period",
      "summary": "This report explains the current law regarding the tax treatment of net operating losses (NOLs). In addition, this report highlights a number of policy considerations relating to the extension of the NOL carryback period.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20091113_RL34535_a9504933dd4881c00ca631d8ad16429d3f6ccc54.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20091113_RL34535_a9504933dd4881c00ca631d8ad16429d3f6ccc54.html"
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      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Business",
          "name": "Business"
        },
        {
          "source": "LIV",
          "id": "Business losses",
          "name": "Business losses"
        },
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc812493/",
      "id": "RL34535_2008Aug27",
      "date": "2008-08-27",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Net Operating Losses: Proposed Extension of Carryback Period",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
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          "format": "PDF",
          "filename": "files/20080827_RL34535_05efb5dbb2b6774a16dcdd7cdc61af7d9a3fd748.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20080827_RL34535_05efb5dbb2b6774a16dcdd7cdc61af7d9a3fd748.html"
        }
      ],
      "topics": []
    }
  ],
  "topics": [
    "Economic Policy"
  ]
}