26 C.F.R. § 1.1402(a)-7
Current through October 31, 2024
The deduction provided by section 172, relating to net operating losses sustained in years other than the taxable year, is excluded.
26 C.F.R. §1.1402(a)-7
The deduction provided by section 172, relating to net operating losses sustained in years other than the taxable year, is excluded.
26 C.F.R. §1.1402(a)-7