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Which of the Following Statements About the NOL Deduction Is

Question 115

Multiple Choice

Which of the following statements about the NOL deduction is false?


A) The deduction prevents the tax distortion that could result from an inflexible one-year reporting period.
B) The deduction results in a tax refund if the NOL can be carried back against previous years' taxable income.
C) The deduction has value based on the NPV of its related tax savings.
D) None of the above statements is false.

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