Net Operating Losses (NOLs)
for Individuals, Estates, & Trusts

Table of Contents

For Use in Preparing 2001 Returns

• Important Reminder
• Introduction
• Topics and Useful Items
• NOL Steps
• How To Figure an NOL
• When To Use an NOL
• How To Claim an NOL Deduction
• How To Figure an NOL Carryover
• NOL Carryover From 2001 to 2002
• How To Get Tax Help

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