26 USC 172
§ 172 - Net operating loss deduction
- § 172 - Net operating loss deduction
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2020 Amendment
- Effective Date of 2018 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2009 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 2002 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1977 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1971 Amendment
- Effective Date of 1967 Amendment
- Effective Date of 1964 Amendment
- Effective Date of 1962 Amendment
- Effective Date of 1958 Amendment
- Anti-Abuse Rules
- Savings Provision
- Special Rules With Respect to Farming Losses
- Net Operating Loss Carryback for Taxable Year Ending During 2001 or 2002
- Amtrak Reform Legislation
- Elective Carryback of Existing Carryovers of National Railroad Passenger Corporation
- Deduction for Special Assessments
- Carryback of Deferred Statutory or Tort Liability Loss to Taxable Year Beginning Before January 1, 1984
- Plan Amendments Not Required Until January 1, 1989
- Refund or Credit of Overpayment; Limitations; Interest
- Interest Attributable to Net Operating Loss Carryback for Certain Taxable Years Ending in 1954
Feedback