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Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts

This publication explains how to figure a net operating loss (NOL) for individuals, estates and trusts; when to use an NOL; how to claim an NOL deduction; and how to figure an NOL carryover.


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Publication 536


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Other Items You May Find Useful:

All Revisions for Publication 536

Publication 542, Corporations

Other Current Products


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Page Last Reviewed or Updated: 08-Nov-2013