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05-06-2023
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Howie incurred a $25,000 nonfarm net operating loss (NOL) in 2021. If Howie carries forward the NOL to 2022, what is the limitation, if any? 80% of adjusted gross income. 80% of taxable income. There are no limitations on the deduction for 2021. NOLs are no longer allowed in 2021

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