Subpart 3-8 - COMPUTATION OF THE PRIOR NET OPERATING LOSS CONVERSION (PNOLC) SUBTRACTION

Section 3-8.1 - Definitions
Section 3-8.2 - Computation of the unabsorbed net operating loss (UNOL)
Section 3-8.3 - Examples
Section 3-8.4 - PNOLC subtraction - General
Section 3-8.5 - Corporations that are not allowed a PNOLC subtraction
Section 3-8.6 - Computation of PNOLC subtraction pool
Section 3-8.7 - Computation of the PNOLC subtraction
Section 3-8.8 - Impact of combined group changes on the PNOLC subtraction
Section 3-8.9 - Examples
Section 3-8.10 - Impact of certain corporate acquisitions on the PNOLC subtraction
Section 3-8.11 - Record-keeping
Section 3-8.12 - Subsequent changes