https://taxcoda.com/p/court-denies-consolidated-nol-deductionsTax Codaen2026-08-05T14:16:21+00:00Court denies consolidated NOL deductions because predecessor losses remain subject to SRLY limitshttps://taxcoda.com/p/tax-court-denies-covid-19-leave-creditsTax Codaen2026-08-04T15:09:17+00:00Tax Court denies COVID-19 leave credits after taxpayer fails to prove self-employment