Carryovers

  1. Law
  2. CFR 26
  3. Internal Revenue
  4. Internal Revenue Service, Department of the Treasury
  5. Income Tax
  6. Income Taxes
  7. Carryovers

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Section
1.381(a)-1

General rule relating to carryovers in certain corporate acquisitions.

Section
1.381(b)-1

Operating rules applicable to carryovers in certain corporate acquisitions.

Section
1.381(c)(1)-1

Net operating loss carryovers in certain corporate acquisitions.

Section
1.381(c)(1)-2

Net operating loss carryovers; two or more dates of distribution or transfer in the taxable year.

Section
1.381(c)(2)-1

Earnings and profits.

Section
1.381(c)(3)-1

Capital loss carryovers.

Section
1.381(c)(4)-1

Method of accounting.

Section
1.381(c)(5)-1

Inventory method.

Section
1.381(c)(6)-1

Depreciation method.

Section
1.381(c)(8)-1

Installment method.

Section
1.381(c)(9)-1

Amortization of bond discount or premium.

Section
1.381(c)(10)-1

Deferred exploration and development expenditures.

Section
1.381(c)(11)-1

Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans.

Section
1.381(c)(12)-1

Recovery of bad debts, prior taxes, or delinquency amounts.

Section
1.381(c)(13)-1

Involuntary conversions.

Section
1.381(c)(14)-1

Dividend carryover to personal holding company.

Section
1.381(c)(15)-1

Indebtedness of certain personal holding companies.

Section
1.381(c)(16)-1

Obligations of distributor or transferor corporation.

Section
1.381(c)(17)-1

Deficiency dividend of personal holding company.

Section
1.381(c)(18)-1

Depletion on extraction of ores or minerals from the waste or residue of prior mining.

Section
1.381(c)(19)-1

Charitable contribution carryovers in certain acquisitions.

Section
1.381(c)(20)-1

Carryforward of disallowed business interest.

Section
1.381(c)(21)-1

Pre-1954 adjustments resulting from change in method of accounting.

Section
1.381(c)(22)-1

Successor life insurance company.

Section
1.381(c)(23)-1

Investment credit carryovers in certain corporate acquisitions.

Section
1.381(c)(24)-1

Work incentive program credit carryovers in certain corporate acquisitions.

Section
1.381(c)(25)-1

Deficiency dividend of a qualified investment entity.

Section
1.381(c)(26)-1

Credit for employment of certain new employees.

Section
1.381(d)-1

Operations loss carryovers of life insurance companies.

Section
1.382-1

Table of contents.

Section
1.382-1T

Table of contents (temporary).

Section
1.382-2

General rules for ownership change.

Section
1.382-2T

Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary).

Section
1.382-3

Definitions and rules relating to a 5-percent shareholder.

Section
1.382-4

Constructive ownership of stock.

Section
1.382-5

Section 382 limitation.

Section
1.382-6

Allocation of income and loss to periods before and after the change date for purposes of section 382.

Section
1.382-7

Built-in gains and losses.

Section
1.382-8

Controlled groups.

Section
1.382-9

Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case.

Section
1.382-10

Special rules for determining time and manner of acquisition of an interest in a loss corporation.

Section
1.382-11

Reporting requirements.

Section
1.382-12

Determination of adjusted Federal long-term rate.

Section
1.383-0

Effective date.

Section
1.383-1

Special limitations on certain capital losses and excess credits.

Section
1.383-2

§ 1.383-2 Limitations on certain capital losses and excess credits in computing alternative minimum tax. [Reserved]

Section
1.385-1

General provisions.

Section
1.385-3

Certain distributions of debt instruments and similar transactions.

Section
1.385-4

Treatment of consolidated groups.

Sections
1.386-1.400

§§ 1.386-1.400 [Reserved]