pre-2018 unused overall domestic loss

(B)For purposes of this paragraph, the term “pre-2018 unused overall domestic loss” means any overall domestic loss which— (i)arises in a qualified taxable year beginning before, and (ii)has not been used under paragraph (1) for any taxable year beginning before such date.

Source

26 USC § 904(g)(5)(B)


Scoping language

For purposes of this paragraph
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