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26 U.S.C. § 3771
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Nearby current sections
- § 37 — Overpayments of tax
- § 370 to 372 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]
- § 373 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773]
- § 374 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]
- § 38 — General business credit
- § 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.