CARRYOVERS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Corporate Distributions and Adjustments
  7. CARRYOVERS

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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