26 USC Subtitle A, CHAPTER 1, Subchapter C, PART V: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART V-CARRYOVERS

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PART V-CARRYOVERS

Sec.

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.

Editorial Notes

Amendments

1987- Pub. L. 100–203, title X, §10226(b), Dec. 22, 1987, 101 Stat. 1330–415 , added item 384.

1986- Pub. L. 99–514, title VI, §621(c)(2), Oct. 22, 1986, 100 Stat. 2266 , substituted "Limitation on net operating loss carryforwards and certain built-in losses following ownership change" for "Special limitations on net operating loss carryovers" in item 382 and "Special limitations on certain excess credits, etc." for "Special limitations on unused business credits, research credits, foreign taxes, and capital losses" in item 383.

1984- Pub. L. 98–369, div. A, title IV, §474(r)(12)(C), July 18, 1984, 98 Stat. 842 , substituted "unused business credits, research credits, foreign taxes, and capital losses" for "carryovers of unused investment credits, work incentive program credits, new employee credits, alcohol fuel credits, research credits, employee stock ownership credits, foreign taxes, and capital losses" in item 383.

1981- Pub. L. 97–34, title II, §221(b)(1)(E), title III, §331(d)(1)(E), Aug. 13, 1981, 95 Stat. 246 , 295, inserted references to alcohol fuel credits, research credits, and employee stock ownership credits in item 383. For applicability of amendment by section 221(b)(1)(E) to amounts paid or incurred after June 30, 1981, and before Jan. 1, 1986, see section 221(d) of Pub. L. 97–34, set out as an Effective Date note under section 30 of this title.

1977- Pub. L. 95–30, title II, §202(d)(3)(D), May 23, 1977, 91 Stat. 148 , inserted "new employee credits," after "work incentive program credits," in item 383.

1971- Pub. L. 92–178, title III, §302(b), Dec. 10, 1971, 85 Stat. 521 , added item 383.