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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
Table of Contents

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Sec.
381.Carryovers in certain corporate acquisitions.
382.Limitation on net operating loss carryforwards and certain built-in losses following ownership change.
383.Special limitations on certain excess credits, etc.
384.Limitation on use of preacquisition losses to offset built-in gains.

        
Publication Title United States Code, 2018 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter C - Corporate Distributions and Adjustments
PART V - CARRYOVERS
- Table Of Contents
Date 2022
Laws In Effect As Of Date January 5, 2023
Positive Law No
Disposition standard
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