financial statement net operating loss
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 56A — in this section
For purposes of this subsection, the term "financial statement net operating loss" means the amount of the net loss (if any) set forth on the corporation's applicable financial statement (determined after application of subsection (c) and without regard to this subsection) for taxable years ending after December 31, 2019.