26 CFR § 1.1402(a)-7
Net operating loss deduction.
The deduction provided by section 172, relating to net operating losses sustained in years other than the taxable year, is excluded.
Source: view the official text
In this part (40 sections)
- 1.1397E-1 · Qualified zone academy bonds.
- 1.1398-1 · Treatment of passive activity losses and passive activity…
- 1.1398-2 · Treatment of section 465 losses in individuals' title 11…
- 1.1398-3 · Treatment of section 121 exclusion in individuals' title 11…
- 1.1400L(b)-1 · Additional first year depreciation deduction for…
- 1.1400Z2-0 · Table of Contents.
- 1.1400Z2(a)-1 · Deferring tax on capital gains by investing in…
- 1.1400Z2(b)-1 · Inclusion of gains that have been deferred under…
- 1.1400Z2(c)-1 · Investments held for at least 10 years.
- 1.1400Z2(d)-1 · Qualified opportunity funds and qualified opportunity…
- 1.1400Z2(d)-2 · Qualified opportunity zone business property.
- 1.1400Z2(e)-1 · [Reserved]
- 1.1400Z2(f)-1 · Administrative rules- penalties, anti-abuse, etc.
- 1.1401-1 · Tax on self-employment income.
- 1.1402(a)-1 · Definition of net earnings from self-employment.
- 1.1402(a)-2 · Computation of net earnings from self-employment.
- 1.1402(a)-3 · Special rules for computing net earnings from…
- 1.1402(a)-4 · Rentals from real estate.
- 1.1402(a)-5 · Dividends and interest.
- 1.1402(a)-6 · Gain or loss from disposition of property.
- 1.1402(a)-7 · Net operating loss deduction.
- 1.1402(a)-8 · Community income.
- 1.1402(a)-9 · Puerto Rico.
- 1.1402(a)-10 · Personal exemption deduction.
- 1.1402(a)-11 · Ministers and members of religious orders.
- 1.1402(a)-12 · Continental shelf and certain possessions of the United…
- 1.1402(a)-13 · Income from agricultural activity.
- 1.1402(a)-14 · Options available to farmers in computing net earnings…
- 1.1402(a)-15 · Options available to farmers in computing net earnings…
- 1.1402(a)-16 · Exercise of option.
- 1.1402(a)-17 · Retirement payments to retired partners.
- 1.1402(a)-18 · Split-dollar life insurance arrangements.
- 1.1402(b)-1 · Self-employment income.
- 1.1402(c)-1 · Trade or business.
- 1.1402(c)-2 · Public office.
- 1.1402(c)-3 · Employees.
- 1.1402(c)-4 · Individuals under Railroad Retirement System.
- 1.1402(c)-5 · Ministers and members of religious orders.
- 1.1402(c)-6 · Members of certain professions.
- 1.1402(c)-7 · Members of religious groups opposed to insurance.