US Code

Public Law 119-93 (05/19/2026)

Part V Carryovers

Browse 0 units and 4 sections in Part V Carryovers of Title 26.

Sections in Part V

§ 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