Job Creation and Worker Assistance Act of 2002
The Job Creation and Worker Assistance Act of 2002 (Pub.L. 107–147, 116 Stat. 21), increased carryback of net operating losses to 5 years (through September 2003), extended the exception under Subpart F for active financing income (through 2006), and created 30 percent expensing for certain capital asset purchases (through September 2004).
|Wikisource has original text related to this article:|