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EXAMPLE: Harry started Nebula Graphic Designs in 2007, and his expenses exceeded his gross receipts by $40,000 that year. Through the side, Harry worked as being a printer's representative, netting $12,000 in commissions. Harry can claim $12,000 of enterprise operating loss to remove his commission income in 2007. Then Harry can transport the balance of the net operating loss in $28,000 bac
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