26 C.F.R. § 1.1402(a)-7. - § 1.1402(a)-7 Net Operating Loss Deduction.

Current as of January 1, 1970

Section 1.1402(a)-7 - § 1.1402(a)-7 Net Operating Loss Deduction.Section 1.1402(a)-7 - § 1.1402(a)-7 Net Operating Loss Deduction.

Section 1.1402(a)-6 - § 1.1402(a)-6 Gain or Loss From Disposition of Property.Section 1.1402(a)-8 - § 1.1402(a)-8 Community Income.

§ 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.

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