Regulations last checked for updates: May 22, 2026

Title 26 - Internal Revenue last revised: May 20, 2026
All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)
View all text of Part 1 [§ 1.1401-1 - § 1.1502-77B]
§ 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.

authority: 26 U.S.C. 7805,unless
cite as: 26 CFR 1.1402
© 2014 CustomsMobile | Disclaimer | Privacy | About