26 USC 384
§ 384 - Limitation on use of preacquisition losses to offset built-in gains
- § 384 - Limitation on use of preacquisition losses to offset built-in gains
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date
- Election To Have Amendments by Pub. L. 100–647 Not Apply
Feedback