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Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and TrustsPDF version of this PublicationTopic Screen for this Publication
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Publication 17 - Your Federal Income Tax (For Individuals) - How To Report Gains and Losses
Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Figuring Net Profit or Loss
Publication 542 - Corporations - Income, Deductions, and Special Provisions