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2022 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter C - Corporate Distributions and Adjustments
Part V - Carryovers
| United States Code, 2018 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter C - Corporate Distributions and Adjustments PART V - CARRYOVERS |
| sections 381 to 384 |
| 2022 |
| January 5, 2023 |
| No |
| standard |
- Table of Contents
- Front Matter
- Sec. 381 - Carryovers in certain corporate acquisitions
- Sec. 382 - Limitation on net operating loss carryforwards and certain built-in losses following ownership change
- Sec. 383 - Special limitations on certain excess credits, etc.
- Sec. 384 - Limitation on use of preacquisition losses to offset built-in gains
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