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Treasury Regulations · 26 CFR Part 1

Carryovers (§§ 1.381(a)-1 to 1.385-4)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.381(a)-1 General rule relating to carryovers in certain corporate acquisitions.
  2. § 1.381(b)-1 Operating rules applicable to carryovers in certain corporate acquisitions.
  3. § 1.381(c)(1)-1 Net operating loss carryovers in certain corporate acquisitions.
  4. § 1.381(c)(1)-2 Net operating loss carryovers; two or more dates of distribution or transfer in the taxable year.
  5. § 1.381(c)(2)-1 Earnings and profits.
  6. § 1.381(c)(3)-1 Capital loss carryovers.
  7. § 1.381(c)(4)-1 Method of accounting.
  8. § 1.381(c)(5)-1 Inventory method.
  9. § 1.381(c)(6)-1 Depreciation method.
  10. § 1.381(c)(8)-1 Installment method.
  11. § 1.381(c)(9)-1 Amortization of bond discount or premium.
  12. § 1.381(c)(10)-1 Deferred exploration and development expenditures.
  13. § 1.381(c)(11)-1 Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans.
  14. § 1.381(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts.
  15. § 1.381(c)(13)-1 Involuntary conversions.
  16. § 1.381(c)(14)-1 Dividend carryover to personal holding company.
  17. § 1.381(c)(15)-1 Indebtedness of certain personal holding companies.
  18. § 1.381(c)(16)-1 Obligations of distributor or transferor corporation.
  19. § 1.381(c)(17)-1 Deficiency dividend of personal holding company.
  20. § 1.381(c)(18)-1 Depletion on extraction of ores or minerals from the waste or residue of prior mining.
  21. § 1.381(c)(19)-1 Charitable contribution carryovers in certain acquisitions.
  22. § 1.381(c)(20)-1 Carryforward of disallowed business interest.
  23. § 1.381(c)(21)-1 Pre-1954 adjustments resulting from change in method of accounting.
  24. § 1.381(c)(22)-1 Successor life insurance company.
  25. § 1.381(c)(23)-1 Investment credit carryovers in certain corporate acquisitions.
  26. § 1.381(c)(24)-1 Work incentive program credit carryovers in certain corporate acquisitions.
  27. § 1.381(c)(25)-1 Deficiency dividend of a qualified investment entity.
  28. § 1.381(c)(26)-1 Credit for employment of certain new employees.
  29. § 1.381(d)-1 Operations loss carryovers of life insurance companies.
  30. § 1.382-1 Table of contents.
  31. § 1.382-1T Table of contents (temporary).
  32. § 1.382-2 General rules for ownership change.
  33. § 1.382-2T Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary).
  34. § 1.382-3 Definitions and rules relating to a 5-percent shareholder.
  35. § 1.382-4 Constructive ownership of stock.
  36. § 1.382-5 Section 382 limitation.
  37. § 1.382-6 Allocation of income and loss to periods before and after the change date for purposes of section 382.
  38. § 1.382-7 Built-in gains and losses.
  39. § 1.382-8 Controlled groups.
  40. § 1.382-9 Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case.
  41. § 1.382-10 Special rules for determining time and manner of acquisition of an interest in a loss corporation.
  42. § 1.382-11 Reporting requirements.
  43. § 1.382-12 Determination of adjusted Federal long-term rate.
  44. § 1.383-0 Effective date.
  45. § 1.383-1 Special limitations on certain capital losses and excess credits.
  46. § 1.383-2 Limitations on certain capital losses and excess credits in computing alternative minimum tax.
  47. § 1.385-1 General provisions.
  48. § 1.385-3 Certain distributions of debt instruments and similar transactions.
  49. § 1.385-4 Treatment of consolidated groups.
  50. § 1.386-1.400 [Reserved]