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Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and TrustsIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
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Publication 536 - Net Operating Losses (NOLs) for Individuals, Estates, and Trusts - How To Claim an NOL Deduction
Publication 542 - Corporations - Income, Deductions, and Special Provisions