26 CFR Subtopic
Carryovers
June 25, 2020
§
1.385-4
Treatment of consolidated groups
§
§1.386-1.400
[Reserved]
§
1.381(a)-1
General rule relating to carryovers in certain corporate acquisitions
§
1.381(b)-1
Operating rules applicable to carryovers in certain corporate acquisitions
§
1.381(c)(1)-1
Net operating loss carryovers in certain corporate acquisitions
§
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
Earnings and profits
§
1.381(c)(3)-1
Capital loss carryovers
§
1.381(c)(4)-1
Method of accounting
§
1.381(c)(5)-1
Inventory method
§
1.381(c)(6)-1
Depreciation method
§
1.383-0
Effective date
§
1.381(c)(8)-1
Installment method
§
1.381(c)(9)-1
Amortization of bond discount or premium
§
1.381(c)(10)-1
Deferred exploration and development expenditures
§
1.381(c)(11)-1
Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans
§
1.381(c)(12)-1
Recovery of bad debts, prior taxes, or delinquency amounts
§
1.381(c)(13)-1
Involuntary conversions
§
1.381(c)(14)-1
Dividend carryover to personal holding company
§
1.381(c)(15)-1
Indebtedness of certain personal holding companies
§
1.381(c)(16)-1
Obligations of distributor or transferor corporation
§
1.381(c)(17)-1
Deficiency dividend of personal holding company
§
1.383-1
Special limitations on certain capital losses and excess credits
§
1.383-2
Limitations on certain capital losses and excess credits in computing alternative minimum tax. [Reserved]
§
1.385-1
General provisions
§
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
Charitable contribution carryovers in certain acquisitions
§
1.381(c)(21)-1
Pre-1954 adjustments resulting from change in method of accounting
§
1.381(c)(22)-1
Successor life insurance company
§
1.381(c)(23)-1
Investment credit carryovers in certain corporate acquisitions
§
1.381(c)(24)-1
Work incentive program credit carryovers in certain corporate acquisitions
§
1.381(c)(25)-1
Deficiency dividend of a qualified investment entity
§
1.381(c)(26)-1
Credit for employment of certain new employees
§
1.381(d)-1
Operations loss carryovers of life insurance companies
§
1.382-1
Table of contents
§
1.382-1T
Table of contents (temporary)
§
1.382-2
General rules for ownership change
§
1.382-2T
Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary)
§
1.382-3
Definitions and rules relating to a 5-percent shareholder
§
1.382-4
Constructive ownership of stock
§
1.382-5
Section 382 limitation
§
1.382-6
Allocation of income and loss to periods before and after the change date for purposes of section 382
§
1.382-7
Built-in gains and losses
§
1.382-8
Controlled groups
§
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
Special rules for determining time and manner of acquisition of an interest in a loss corporation
§
1.382-11
Reporting requirements
§
1.382-12
Determination of adjusted Federal long-term rate
§
1.385-3
Certain distributions of debt instruments and similar transactions
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