NOL Carryover

[PJC4]

I have a NOL in 2022 due to Theft Loss Deduction from a Ponzi Scheme (Rev-Proc 2009-20, Using Safe Harbor Option).

I carried the NOL deduction over to 2023.

2023 did not have a NOL (prior to considering the 2022 NOL Carryover to 2023) but since  the 2023 income was below the 2022 NOL Carryover there should be a Carryover computation to 2024.

Where can I find the instructions for caryover from 2023 unused NOL Deduction to 2024?

Note - Pub 536 (2023) Specifically covers case where there is a NOL deduction carried forward from a year before 2018 that resulted in having taxable income in 2023 of <=0..... There is no mention of carry over from 2022 to 2023 and 2024.....

Am I missing something ? ???

[tagteam]

I'll page Champ @Mike9241. Check back.