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When the Holloway Trust Terminated This Year, It Held a $1

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Essay

When the Holloway Trust terminated this year, it held a $1 million NOL carryforward. How is the loss carryforward treated? Does it expire with the trust or can another taxpayer use it? Be specific.


Definitions:

Affection

A feeling of fondness or tenderness towards someone or something, often expressed through physical closeness or emotional warmth.

Financial Security

The state of having stable income or resources to cover one's living expenses now and in the foreseeable future.

Behavioral Problems

Actions or behaviors exhibited by individuals, often children, that are disruptive, inappropriate, or challenging for others to manage.

Continuously Married Parents

Refers to a situation where the biological or adoptive parents of a child have remained married to each other continuously since before the child's birth.

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