# P.L. 115-97: Net Operating Losses
> **Insight** · 2018-01-08 · `IN10846`
## Report
- **CRS ID:** IN10846
- **Series:** Insight
- **Publication date:** 2018-01-08
## Documents
- [PDF](https://www.everycrsreport.com/files/20180108_IN10846_e97f7f6f9c3bfb23dd43415946301c769dcd74b7.pdf)
- [HTML](https://www.everycrsreport.com/files/20180108_IN10846_6f309740054ba39bf8fbb00b53f8eefd52a74b04.html)
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