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]