See IRS.gov/Pub536 for developments on making this election after the publication of these instructions. However, you are not treated as electing out of the NOL carryback treatment if you amend your return to take into account the CARES Act provisions by the due date (including extensions) for filing your tax return for the first tax year ending after December 27, 2020. If you had previously filed an income tax return before December 27, 2020, for a tax year, and disregarded the CARES Act provisions, you'll be treated as having made this election. 116-136), section 2303(a) and (b).) Make this election by the due date (including extensions) for filing your income tax return for your first tax year ending after December 27, 2020. (See above for information about the 5-year carryback period. 116-260), Division N, section 281, allows taxpayers with farming losses to elect out of the special 5-year NOL carryback tax treatment for 2018, 2019, and 2020. The Consolidated Appropriations Act, 2021 (P.L. Special election for farming losses for 2018, 2019, and 2020. Taxpayers can carry back NOLs, including non-farm NOLs, arising from tax years beginning in 2018, 2019, and 2020 for 5 years. Section 2303 of the CARES Act amended section 172 as revised by the Tax Cuts and Jobs Act (TCJA), section 13302, for tax years 2018, 2019, and 2020. 116-136) by allowing taxpayers to elect to waive application of certain modifications to farming losses. 116-260), revised section 2303 of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) of 2020 (P.L. Section 281 of the Consolidated Appropriations Act, 2021 (P.L. Our online platform, Wiley Online Library () is one of the world’s most extensive multidisciplinary collections of online resources, covering life, health, social and physical sciences, and humanities.Modification to certain farming losses. With a growing open access offering, Wiley is committed to the widest possible dissemination of and access to the content we publish and supports all sustainable models of access.
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Wiley is a global provider of content and content-enabled workflow solutions in areas of scientific, technical, medical, and scholarly research professional development and education. The analysis highlights how limited structural opportunities influence individuals' lifestyles and behaviors, how individuals approach the desistance process even in the face of structural deprivation, and how they attempt to sustain this desistance process. This discourse becomes one mechanism that motivates individuals to change their lives-but it can be short-lived. Applying Scott and Lyman's (1968) framework on accounts and Markus and Nurius's (1986) framework of possible selves to interview data with twenty-eight criminal offenders, I illustrate how excuses for past behavior provide a way for people to distance themselves from their past selves in attempts to preserve or re-create a possible self that is still worthy to be redeemed in the future. I analyze the links between offenders' accounts of past negative behavior, their construction of their possible "clean" future selves, and the social and structural conditions in which they were raised and continue to be embedded. This article investigates the discourse individuals use when talking about desisting from criminal offending.