net unrelated loss
Defined in 1 place of the United States Code.
Net unrelated loss.—The term "net unrelated loss" means the net operating loss adjusted under rules similar to the rules of clause (i).
Source
- 1997–202026 U.S.C. § 512Internal Revenue Code · Unrelated business taxable income · for purposes of this title
The term “net unrelated loss” means the net operating loss adjusted under rules similar to the rules of clause (i).
Source
- 2013–present26 U.S.C. § 512Internal Revenue Code · Unrelated business taxable income · for purposes of this title