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CoCounsel
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Westlaw
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Practical Law
Accelerate how you find answers with powerful generative AI capabilities and the expertise of 650+ attorney editors. With Practical Law, access thousands of expertly maintained how-to guides, templates, checklists, and more across all major practice areas.
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Tax & Accounting
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CoCounsel Tax, Audit, Accounting
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UltraTax CS
Provides a full line of federal, state, and local programs. Save time with tax planning, preparation, and compliance.
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1040SCAN
Automate work paper preparation and eliminate data entry
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Trade & Supply
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Risk & Fraud
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CLEAR
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Analyze data to detect, prevent, and mitigate fraud. Focus investigation resources on the highest risks and protect programs by reducing improper payments.
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News & Media
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Reuters.com Platform
Reuters.com provides readers with a rich, immersive multimedia experience when accessing the latest fast-moving global news and in-depth reporting.
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Form 1120-C taxable income not reduced by available patronage NOL
Patronage and nonpatronage losses need to be calculated separately and carried over or carried back separately.
Under Section 1388(j)(1), cooperatives can use losses to offset earnings only to the extent that the earnings and losses are from business done with or for patrons. Patronage source losses can't be used to offset nonpatronage income.