USC Subchapter C
USC Subchapter C
in effectContents
subpartA. USC Subpart AsubpartB. USC Subpart BsubpartC. USC Subpart CsubpartD. USC Subpart DsubpartA. USC Subpart AsubpartB. USC Subpart BsubpartD. USC Subpart DsubpartA. USC Subpart AsubpartB. USC Subpart BsubpartC. USC Subpart Csection385. Treatment of certain interests in corporations as stock or indebtednesssection381. Carryovers in certain corporate acquisitionssection382. Limitation on net operating loss carryforwards and certain built-in losses following ownership changesection383. Special limitations on certain excess credits, etc.section384. Limitation on use of preacquisition losses to offset built-in gains