Public Law 119-73 (01/23/2026)

Part V Carryovers

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

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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