U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter C—Corporate Distributions and AdjustmentsTitle 26PartPart V—CarryoversContents§ 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
