Publication 536 Net Operating Losses Trade or Business Employee Business Expenses Casualty and Theft For Use in Preparing 1999 Returns Important Change for 1999 Introduction Topics and Useful Items NOL Steps How To Figure an NOL When To Use an NOL How To Claim an NOL Deduction How To Figure an NOL Carryover NOL Carryover From 1999 to 2000 How To Get More Information