US CODE: Title 26,PART V

PART V—CARRYOVERS

§ 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

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