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Rule Subchapter: 42.23.8
Subchapter Title: Net Operating Losses
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42.23: CORPORATE INCOME TAX - GENERAL
42.23.8: Net Operating Losses


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Rule No Rule Title Latest
Version
Effective
Date
42.23.801 NET OPERATING LOSSES access file 12/9/2011
42.23.802 CARRYOVERS OF NET OPERATING LOSSES access file 1/1/2018
42.23.803 FILINGS IN CONNECTION WITH NET OPERATING LOSSES access file 11/26/2016
42.23.804 TREATMENT OF MERGERS, CONSOLIDATIONS, AND REORGANIZATIONS access file 11/26/2016
42.23.805 TREATMENT OF NET OPERATING LOSSES SPANNING A CHANGE IN REPORTING METHODS access file 1/1/2018
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