26 CFR · Internal Revenue
§ 1.1402(a)-7 — Net operating loss deduction.
26 CFR § 1.1402(a)-7
This text of 26 C.F.R. § 1.1402(a)-7 (Net operating loss deduction.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.1402(a)-7 (2026).
Text
§ 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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Related
§ 1.1402
26 C.F.R. § 1.1402
Nearby Sections
11
§ 1.1402(a)-2
Computation of net earnings from self-employment.§ 1.1402(a)-4
Rentals from real estate.§ 1.1402(a)-5
Dividends and interest.§ 1.1402(a)-6
Gain or loss from disposition of property.§ 1.1402(a)-7
Net operating loss deduction.§ 1.1402(a)-8
Community income.§ 1.1402(a)-9
Puerto Rico.§ 1.1402(a)-10
Personal exemption deduction.§ 1.1402(a)-11
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Bluebook (online)
26 C.F.R. § 1.1402(a)-7, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.1402(a)-7.