Title 26
SECTION 1.1402(a)-7
1.1402(a)-7 Net operating loss deduction.
§ 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.
The deduction provided by section 172, relating to net operating losses sustained in years other than the taxable year, is excluded.