1. Collections
  2. United States Code
  3. Title 26
  4. A
  5. Chapter 1
  6. Subchapter C

Part V

Carryovers

381Carryovers in certain corporate acquisitions382Limitation on net operating loss carryforwards and certain built-in losses following ownership change383Special limitations on certain excess credits, etc.384Limitation on use of preacquisition losses to offset built-in gains
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