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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.1402(a)-7: (a)-7 Net operating loss deduction.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

The deduction provided by section 172, relating to net operating losses sustained in years other than the taxable year, is excluded.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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