Subpart 3-8 Net Operating Loss Deduction
- 20 CRR-NY I A 3-8 Notes
- s 3-8.1 Deduction for net operating loss.
- s 3-8.2 Amount of net operating loss deduction allowed.
- s 3-8.3 Alien corporations.
- s 3-8.4 Real estate investment trusts.
- s 3-8.5 Aggregating net operating losses.
- s 3-8.6 Foreign expropriation losses.
- s 3-8.7 Net operating loss deduction--combined reports.
- s 3-8.8 Net operating loss deduction of taxpayer with business income and investment income.
- s 3-8.9 Method of claiming credit or refund on account of net operating loss.