26 USC 382
§ 382 - Limitation on net operating loss carryforwards and certain built-in losses following ownership change
- § 382 - Limitation on net operating loss carryforwards and certain built-in losses following ownership change
- 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 2014 Amendment
- Effective Date of 2009 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1986 Amendment; Savings Provisions
- Effective Date of 1984 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1964 Amendment
- Delay in Effective Date of 1976 Amendment
- Clarification of Regulations Related to Limitations on Certain Built-In Losses Following an Ownership Change
- Report on Depreciation and Built-In Deductions; Report on Bankruptcy Workouts
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