Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts For Use in Preparing 2001 Returns Important Reminder 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 2001 to 2002 How To Get Tax Help