Publication 598 (03/2012), Tax on Unrelated Business Income of Exempt Organizations

Revised: March 2012

Table of Contents


An organization may elect to treat any GO Zone public utility loss as a specified liability loss. Certain other losses attributable to GO Zone losses, including those from Kiowa County, Kansas and other Midwestern disaster areas, are eligible for special carryback treatment. See Net operating loss deduction on page 12.

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