### Question
Can you define what net unrelated loss means?


### Answer
**Net unrelated loss** is defined as the following in *26 U.S.C. § 512*:

> the net operating loss adjusted under rules similar to the rules of clause (i)

#### Citation:
  - *26 U.S.C. § 512*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART III-TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS**

