For the purposes of determining the taxable years to which a net loss may be carried under subsection (a) of this Section, no taxable year for which a deduction is disallowed under this subsection, or for which the deduction would exceed $100,000 or $500,000, as applicable, if not for this subsection, shall be counted.
The modification in this subsection (e) is exempt from the provisions of Section 250.
35 ILCS 5/207