yes, it is based on teh condition of your tax return

来源: 于 2010-12-15 08:56:23 [博客] [旧帖] [给我悄悄话] 本文已被阅读：次

and when you have this loss. generally in time, the loss( I mean NOL, not the loss from stock exchange you have as a hobby) can be carried back to 5,4,3,2,1 years which is subject to rule changes

 

anyway, it is complicated. need to know the detail of the specific case