# The Tax Treatment of Net Operating Losses: In Brief
> **Full Report** · 2017-10-04 · `R44976`
## Report
- **CRS ID:** R44976
- **Series:** Full Report
- **Publication date:** 2017-10-04
## Documents
- [PDF](https://www.everycrsreport.com/files/20171004_R44976_198ab4bf7386cb256f3c1e0923b91359df415fc4.pdf)
- [HTML](https://www.everycrsreport.com/files/20171004_R44976_4667e46dbc6dbc2a1e534c41f58aa500e8b856fc.html)
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