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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter C—Corporate Dist...
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PART V—CARRYOVERS (§§ 381 – 384)
PART V—CARRYOVERS (§§ 381 – 384)
§ 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