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U.S Code last checked for updates: May 21, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter C
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
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