US Code - Part V: Carryovers

Search US Code - Part V: Carryovers

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