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NOL Losses

Level 3

I have a C -Corp client that has various NOL's dating back to 2008.   I keep finding conflicting information on line.   

I think this is correct....  The TCJA act introduced the 80% limitation rule for NOL's.   Did the cares act temporarily repealed this, but only for returns prior to 2021?   

So if I have a fiscal year C-Corp return  ( July 22 - June 23 )  The 80% NOL rule still applies ?

Thanks for any help you can give. 


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