Net Operating Loss Deductions (280-RICR-20-25-13)

280-RICR-20-25-13 ACTIVE RULE

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13.5Net Operating Loss Deduction Allowed

Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 25 Business Corporation Tax
Part 13 Net Operating Loss Deductions (280-RICR-20-25-13)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R.I. Gen. Laws §§ 44-1-1 adn 44-11-9

Purpose and Reason:

This rule is being refiled by the agency pursuant to R.I. Gen. Laws § 42-35-4.1.  No changes were made to the text of this rule.