TY - SER AU - Corey Rosethal, Peter Rabinowitz, and Annie Yang TI - New York state and city prior net operating loss conversion: An overview of a complex area in recently enacted legislative reform SN - 0732-8435 U1 - C839 BPer.657.05 PY - 2016/// CY - --New York PB - New York Sate Society of Certified Public Accountants ER -