{"data":{"id":"us-ca/rtc-24416.22","jurisdiction":"us-ca","citation":"RTC § 24416.22","heading":"","body":"Notwithstanding Section 24416.1, 24416.2, 24416.4, 24416.5, 24416.6, or 24416.7 to the contrary, a net operating loss attributable to a taxable year beginning on or after January 1, 2008, shall be a net operating carryover to each of the 20 taxable years following the year of the loss, and a net operating loss attributable to a taxable year beginning on or after January 1, 2013, and before January 1, 2019, shall also be a net operating loss carryback to each of the two taxable years preceding the taxable year of loss.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 7. Net Income [24341. - 24449.]","ARTICLE 2. Special Deductions [24401. - 24416.24.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"8ac04bea7ce3aa88a47a312802e3821f46f39e4345ceeba847c62491324a0130","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24416.21","next":"us-ca/rtc-24416.23"},"notice":"GroundRules: Original legal text. Not legal advice."}