Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
This publication explains how to figure a net operating loss (NOL) for individuals, estates and trusts; when to use an NOL; how to claim an NOL deduction; and how to figure an NOL carryover.
Current Products
Other Items You May Find Useful:
All Revisions for Publication 536
Publication 542, Corporations
Comment on Publication 536
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