Treasury Regulations (26 C.F.R.)
26 CFR § 1.1402(a)-7 — (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: official text
Treasury Regulations (26 C.F.R.)
The deduction provided by section 172, relating to net operating losses sustained in years other than the taxable year, is excluded.
Source: official text