Tentative carryback and refund adjustments

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Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 65—ABATEMENTS, CREDITS, AND REFUNDS > Subchapter B—Rules of Special Application

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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The amount of the net operating loss, net capital loss, or unused business credit;

( Aug. 16, 1954, ch. 736 , 68A Stat. 794 ; Pub. L. 89–721, § 2(a) –(e), Nov. 2, 1966 , 80 Stat. 1150 ; Pub. L. 90–225, § 2(b) , Dec. 27, 1967 , 81 Stat. 731 ; Pub. L. 91–172, title V, § 512(d) , Dec. 30, 1969 , 83 Stat. 639 ; Pub. L. 92–178, title VI, § 601(e)(1) , Dec. 10, 1971 , 85 Stat. 560 ; Pub. L. 94–455, title XIX, § 1906(b)(13)(A) , title XXI, § 2107(g)(1), Oct. 4, 1976 , 90 Stat. 1834 , 1904; Pub. L. 95–30, title II, § 202(d)(5)(A) , May 23, 1977 , 91 Stat. 150 ; Pub. L. 95–600, title V, § 504(a) , (b)(1)(A), Nov. 6, 1978 , 92 Stat. 2880 , 2881; Pub. L. 96–222, title I , §§ 103(a)(6)(G)(xiii), 105(a)(2), Apr. 1, 1980 , 94 Stat. 211 , 218; Pub. L. 97–34, title II, § 221(b)(2)(B) , title III, § 331(d)(2)(B), Aug. 13, 1981 , 95 Stat. 247 , 295; Pub. L. 98–369, div. A, title IV, § 474(r)(37) , title VII, § 714(n)(2)(B), July 18, 1984 , 98 Stat. 846 , 964; Pub. L. 99–514, title II, § 231(d)(3)(H) , title XVIII, § 1847(b)(10), Oct. 22, 1986 , 100 Stat. 2180 , 2857; Pub. L. 100–647, title I, § 1002(h)(2) , Nov. 10, 1988 , 102 Stat. 3370 ; Pub. L. 106–554, § 1(a)(7) [title III, § 318(d)(1)] , Dec. 21, 2000 , 114 Stat. 2763 , 2763A–645; Pub. L. 109–135, title IV, § 409(a)(1) , Dec. 21, 2005 , 119 Stat. 2635 .)

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