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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter C
Part V
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Part V: CARRYOVERS
Section 381: Carryovers in certain corporate acquisitions
Section 382: Limitation on net operating loss carryforwards and certain built-in losses following ownership change
Section 383: Special limitations on certain excess credits, etc.
Section 384: Limitation on use of preacquisition losses to offset built-in gains