All IRC Regulations

11 results for "172"

Showing top 11 matches in Treasury Regulations.

§ 1.172-1
Net operating loss deduction.
§ 1.172-10
Net operating losses of real estate investment trusts.
§ 1.172-13
Product liability losses.
§ 1.172-2
Net operating loss in case of a corporation.
§ 1.172-3
Net operating loss in case of a taxpayer other than a corporation.
§ 1.172-4
Net operating loss carrybacks and net operating loss carryovers.
§ 1.172-5
Taxable income which is subtracted from net operating loss to determine carryback or carryover.
§ 1.172-6
Illustration of net operating loss carrybacks and carryovers.
§ 1.172-7
Joint return by husband and wife.
§ 1.172-8
Net operating loss carryovers for regulated transportation corporations.
§ 1.172-9
Election with respect to portion of net operating loss attributable to foreign expropriation loss.