The corporate capital loss carryback and carryforward rules are the same as for individual taxpayers.

Question

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The corporate capital loss carryback rules allow corporations to carry back capital losses to offset capital gains in the previous three years, while the corporate capital loss carryforward rules allow corporations to carry forward capital losses to offset capital gains in future years. These rules differ from the individual taxpayer rules which allow for a two-year carryback and a 20-year carryforward.

The Corporate Capital Loss Carryback and Carryforward Rules Are the Same