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Gray, Inc., a C corporation, has taxable income from operations of $1,452,000 fo

ID: 2580465 • Letter: G

Question

Gray, Inc., a C corporation, has taxable income from operations of $1,452,000 for 2016. It also has a net long-term capital loss of $355,000 from the sale of a subsidiary's stock. The year 2016 is the first year in the last 10 years that Gray has not had at least $500,000 per year of net long-term capital gains.

If an amount is zero, enter "0".

How much of the net long-term capital loss is deductible in 2016 by Gray? $???

Gray's 2016 taxable income is $???.

Any unused loss may be carried back for three years, then carried forward for five years as a short-term capital loss against Gray's capital gains .

Explanation / Answer

How much of the net long-term capital loss is deductible in 2016 by Gray? $0

Gray's 2016 taxable income is $1,452,000

Gray, Inc., has taxable income of $1,452,000 because the 2016 $355,000 net long-term capital loss cannot be deducted. Gray can carry back that loss as a short-term capital loss against its 2015 capital gains, recalculate its 2015 tax liability, and file a claim for refund.