All true, the objection comes from the limits placed on individuals that don't apply to businesses. Businesses are allowed to "use up" all of their losses, bot

All true, the objection comes from the limits placed on individuals that don't apply to businesses. Businesses are allowed to "use up" all of their losses, both current year and carried forward, in a single year. Individuals are forced to arbitrarily carry forward losses when they still had income/cap gains that could have been deducted against.