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2. Soccer Corporation has a $60,000NOL in the current year. Soccer's taxable income in each of the previous three years was $15,000. Soccer expects its

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2. Soccer Corporation has a $60,000NOL in the current year. Soccer's taxable income in each of the previous three years was $15,000. Soccer expects its taxable income for next year to exceed $300,000. What issues should Soccer consider with respect to the use of the NOL

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