### Question
How is the "adjusted net operating loss" defined?


### Answer
The term **adjusted net operating loss** is defined in *26 U.S.C. § 833* as follows -

> the net operating loss for any taxable year determined with the adjustments set forth in subparagraph (C)

#### Citation:
  - *26 U.S.C. § 833*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART II-OTHER INSURANCE COMPANIES**

