INCOME TAX
Internal Revenue Bulletin 2010-37 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2010–58, page 326. This notice provides guidance in Q & A format to taxpayers on electing the 3, 4, or 5 year carryback of net operating losses or a 4 or 5 year carryback of losses from operations under section 13 of the Worker, Homeownership, and Business Assistance Act (WHBAA) of 2009.
Notice 2010–60, page 329. This notice provides preliminary guidance regarding priority issues and requests comments involving the implementation of chapter 4 of the Code.
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