United States Code · Part

Part V — Carryovers

26 U.S.C. pt. ptV

• § 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