us/statute/26/172/g/2 · Axiom

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us/statute/26/172/g/2 · Axiom

Axiom
US Federal
Statutes
Title 26
§ 172
(g)
(2)

Official source

For special limitation on net operating loss carryovers in case of a corporate change of ownership, see section 382.

← 26 U.S.C. § 172(g)(1)

in view

Whole section

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 382inferredUS Federal › Statutes › Title 26 › § 382