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TITLE 26 - US CODE - PART V - CARRYOVERS

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TITLE 26 - US CODE - PART V - CARRYOVERS

  • 26 USC 381 - Carryovers in certain corporate acquisitions
  • 26 USC 382 - Limitation on net operating loss carryforwards and certain built-in losses following ownership change
  • 26 USC 383 - Special limitations on certain excess credits, etc.
  • 26 USC 384 - Limitation on use of preacquisition losses to offset built-in gains
‹ 26 USC 374 - Repealed. Pub. L. 101508, title XI, 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388521] up 26 USC 381 - Carryovers in certain corporate acquisitions ›
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