CARRYOVERS
- Section 1.381(a)-1 - General rule relating to carryovers in certain corporate acquisitions
- Section 1.381(b)-1 - Operating rules applicable to carryovers in certain corporate acquisitions
- Section 1.382-1 - Table of contents
- Section 1.382-1T - Table of contents (temporary)
- Section 1.382-2 - General rules for ownership change
- Section 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary)
- Section 1.382-3 - Definitions and rules relating to a 5-percent shareholder
- Section 1.382-4 - Constructive ownership of stock
- Section 1.382-5 - Section 382 limitation
- Section 1.382-6 - Allocation of income and loss to periods before and after the change date for purposes of section 382
- Section 1.382-7 - Built-in gains and losses
- Section 1.382-8 - Controlled groups
- Section 1.382-9 - Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case
- Section 1.382-10 - Special rules for determining time and manner of acquisition of an interest in a loss corporation
- Section 1.382-11 - Reporting requirements
- Section 1.382-12 - Determination of adjusted Federal long-term rate
- Section 1.383-0 - Effective date
- Section 1.383-1 - Special limitations on certain capital losses and excess credits
- Section 1.383-2 - Limitations on certain capital losses and excess credits in computing alternative minimum tax. [Reserved]
- Section 1.385-1 - General provisions
- Section 1.385-3 - Certain distributions of debt instruments and similar transactions
- Section 1.385-4 - Treatment of consolidated groups
- Section 1.386-1.400 - Reserved
- Section 1.381(c)(1)-1 - Net operating loss carryovers in certain corporate acquisitions
- Section 1.381(c)(2)-1 - Earnings and profits
- Section 1.381(c)(3)-1 - Capital loss carryovers
- Section 1.381(c)(4)-1 - Method of accounting
- Section 1.381(c)(5)-1 - Inventory method
- Section 1.381(c)(6)-1 - Depreciation method
- Section 1.381(c)(8)-1 - Installment method
- Section 1.381(c)(9)-1 - Amortization of bond discount or premium
- Section 1.381(c)(10)-1 - Deferred exploration and development expenditures
- Section 1.381(c)(11)-1 - Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans
- Section 1.381(c)(12)-1 - Recovery of bad debts, prior taxes, or delinquency amounts
- Section 1.381(c)(13)-1 - Involuntary conversions
- Section 1.381(c)(14)-1 - Dividend carryover to personal holding company
- Section 1.381(c)(15)-1 - Indebtedness of certain personal holding companies
- Section 1.381(c)(16)-1 - Obligations of distributor or transferor corporation
- Section 1.381(c)(17)-1 - Deficiency dividend of personal holding company
- Section 1.381(c)(18)-1 - Depletion on extraction of ores or minerals from the waste or residue of prior mining
- Section 1.381(c)(19)-1 - Charitable contribution carryovers in certain acquisitions
- Section 1.381(c)(20)-1 - Carryforward of disallowed business interest
- Section 1.381(c)(21)-1 - Pre-1954 adjustments resulting from change in method of accounting
- Section 1.381(c)(22)-1 - Successor life insurance company
- Section 1.381(c)(23)-1 - Investment credit carryovers in certain corporate acquisitions
- Section 1.381(c)(24)-1 - Work incentive program credit carryovers in certain corporate acquisitions
- Section 1.381(c)(25)-1 - Deficiency dividend of a qualified investment entity
- Section 1.381(c)(26)-1 - Credit for employment of certain new employees
- Section 1.381(c)(1)-2 - Net operating loss carryovers; two or more dates of distribution or transfer in the taxable year
- Section 1.381(d)-1 - Operations loss carryovers of life insurance companies