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Carryovers | Midpage
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United States Code
Title 26
A
Chapter 1
Subchapter C
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