Presumably now it is gone, absorbed by taxable income that would not have been there but for the carryback claim.
FORBES: NOL Gives IRS Second Chance to Disallow Deduction
That is the right of the corporation to claim a loss on the sale of its assets and get cash back from the government from a loss carryback.
FORBES: On The Cover/Top Stories
The planning point here is that if you think there is anything sketchy about the carryback year, you may want to consider electing to carry the net opertating loss forward.
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