26 USC 381
§ 381 - Carryovers in certain corporate acquisitions
- § 381 - Carryovers in certain corporate acquisitions
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1980 Amendments
- Effective Date of 1978 Amendment
- Effective Date of 1977 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1971 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1968 Amendment
- Effective Date of 1964 Amendment
- Effective Date of 1962 Amendment
- Effective Date of 1959 Amendment
- Effective Date of 1958 Amendment
- Effective Date of 1956 Amendment
- Effective Date of 1955 Amendment
- Savings Provision
- Applicability of Certain Amendments by Pub. L. 99–514 in Relation to Treaty Obligations of United States
- Plan Amendments Not Required Until January 1, 1989
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