Sec. 1.1502-21T Net operating losses (temporary).

[Added by T.D. 8677, 61 FR 33321-33335, June 27, 1996; amended by T.D. 8751, 63 FR 1740-1746, Jan. 12, 1998. Removed by T.D. 8823, 64 FR 36091-36116, July 2, 1999. Added by T.D. 8997, 67 FR 38000-38003, May 31, 2002. Revised by T.D. 9048, 68 FR 12287-12300, Mar. 14, 2003; as amended by T.D. 9089, 68 FR 52487-52496, Sept. 4, 2003; T.D. 9100, 68 FR 70701-70709, Dec. 19, 2003; T.D. 9192, 70 FR 14395-14411, Mar. 22, 2005; T.D. 9254, 71 FR 13008-13018, Mar. 14, 2006; T.D. 9300, 71 FR 71040-71045, Dec. 8, 2006. Revised by T.D. 9490, 75 FR 35643-356548, June 23, 2010; corrected at 75 FR 44901, July 30, 2010. Revised by T.D. 9900, 85 FR 40892-40899, July 8, 2020; corrected at 85 FR 53162-53163, Aug. 28, 2020. Removed by T.D. 9977, 88 FR 44210-44216, July 12, 2023.]