The Sum() function is generally used to sum a value in multiple records. So I'm not sure if that's what you need. It will work if you only have a single record, however.
If your form is a single record, then you should be able to use
=[Profit/Loss]+[txtComm]
That is assuming that txtComm is a control on your form. (Note txt is a prefix used for text box controls it does not necessarily indicate a text datatype).
If the form is a continuous form, then this control should be in the form's footer And then I would use three controls:
=Sum([Profit/Loss])
=Sum([txtComm])
=txtSumPL+txtSumComm
It would help if you told us what the EXACT error message is. When asking for help you should always do that.