26 CFR · Internal Revenue
§ 1.1402(a)-7 — Net operating loss deduction.
eCFR · current through Aug 10, 2026
§ 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
Ministers and members of religious orders.