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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Carryforward of losses conditioned on prior filing and determination, barring set-off without a filed return.</h1> Requirement that losses be claimed by a return controls eligibility to carry forward and set off: where a loss has not been determined pursuant to a return filed under the specified provision, it cannot be carried forward or set off under the relevant provisions enumerated in the Chapter.

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