Bill H.R. 12526
§ 172 Net operating loss deduction
- (b)(3) Pub. L. 87–710, § 1(a), authorized a carryover of a net operating loss for any taxable year ending after Dec. 31, 1955…
- § 172 Pub. L. 87–710, § 1(b), added subsec. (j) and redesignated former subsec. (j) as (k).