Carryovers

Sections

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