Publication 536 - Net Operating Losses (Nols) For Individuals, Estates, And Trusts - Internal Revenue Service - 2006 Page 19

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Index
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A
Figuring an NOL:
Schedule A (Form 1045) . . . . . 3
Specified liability loss . . . . . . . . 7
Capital losses . . . . . . . . . . . . . . . 3
Schedule B (Form 1045) . . . . 12
Steps in figuring NOL . . . . . . . . 2
Assistance (See Tax help)
Carryover . . . . . . . . . . . . . . . . . . 12
Suggestions for
NOL deduction . . . . . . . . . . . . . . 3
publication . . . . . . . . . . . . . . . . . 2
M
C
Nonbusiness income . . . . . . . . 2
Marital status, change in . . . . . 8
Carryback period . . . . . . . . . . . . . 3
Schedule A (Form 1045) . . . . . 2
T
Modified taxable income . . . . 12
Carryback, waiving . . . . . . . . . . . 7
Filing status, change in . . . . . . 9
More information (See Tax help)
Tax help . . . . . . . . . . . . . . . . . . . . . 18
Carryforward period . . . . . . . . . . 3
Forms and schedules:
Taxpayer Advocate . . . . . . . . . . 18
Carryover from 2006 to 2007:
Form 1040X . . . . . . . . . . . . . . . . 8
TTY/TDD information . . . . . . . . 18
Estates and trusts . . . . . . . . . . 15
N
Form 1045 . . . . . . . . . . . . . . . . . . 8
Worksheet instructions . . . . . 15
Schedule A (Form 1045) . . . . . 2
NOL more than taxable
Claiming an NOL
Schedule B (Form 1045) . . . . 12
W
income . . . . . . . . . . . . . . . . . . . . . 8
deduction . . . . . . . . . . . . . . . . . . 8
Free tax services . . . . . . . . . . . . 18
NOL year . . . . . . . . . . . . . . . . . . . 1, 3
Waiving the 10-year
Comments on publication . . . . 2
carryback . . . . . . . . . . . . . . . . . . 7
G
Waiving the 5-year
P
D
carryback . . . . . . . . . . . . . . . . . . 7
Gulf Opportunity (GO) Zone
Publications (See Tax help)
Waiving the carryback
Deducting a carryback . . . . . . . 8
loss . . . . . . . . . . . . . . . . . . . . . . . . 7
period . . . . . . . . . . . . . . . . . . . . . . 7
Deducting a carryforward . . . . 8
Q
When to use an NOL . . . . . . . . . 3
Domestic production activities
H
Qualified GO Zone loss . . . . . . . 7
Worksheet:
deduction . . . . . . . . . . . . . . . . . . 3
Help (See Tax help)
Qualified small business . . . . . 3
Carryover from 2006 to
How to carry an NOL back or
2007 . . . . . . . . . . . . . . . . . . . . 15
E
forward . . . . . . . . . . . . . . . . . . . . 7
R
Eligible loss . . . . . . . . . . . . . . . . . . 3
How to figure an NOL . . . . . . . . 2
Refiguring tax . . . . . . . . . . . . . . . . 8
F
I
S
Farming business . . . . . . . . . . . . 3
Illustrated forms and
Schedule A (Form 1045) . . . . . . 2
Farming loss . . . . . . . . . . . . . . . . . 3
schedules:
Schedule B (Form 1045) . . . . . 12
Form 1045 . . . . . . . . . . . . . . . . . . 9
Publication 536 (2006)
Page 19

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