26 U.S. Code § 382 - Limitation on net operating loss ...
The amount of the taxable income of any new loss corporation for any post-change year which may be offset by pre-change losses shall not exceed the section 382 limitation for such year.
26 USC 382: Limitation on net operating loss carryforwards ...
If the section 382 limitation for any post-change year exceeds the taxable income of the new loss corporation for such year which was offset by pre-change losses, the section 382 limitation for the …
Sec. 382. Limitation On Net Operating Loss Carryforwards And ...
The amount of the taxable income of any new loss corporation for any post-change year which may be offset by pre-change losses shall not exceed the section 382 limitation for such year.
IRC 382 | Internal Revenue Code Section 382 | Tax Notes
6 days ago · Understand Internal Revenue Code (IRC) Section 382, limitation on net operating loss carryforwards and certain built-in losses following ownership change.
What Is Section 382? NOL Limits After Ownership Change
Apr 1, 2026 · Section 382 of the Internal Revenue Code caps how much of a corporation’s pre-change net operating losses can offset taxable income each year after a significant shift in ownership.
Credits and NOLs under section 382 & more section 382 FAQs ...
Jun 10, 2021 · When an ownership change, as defined in IRC Section 382, occurs, it results in an IRC Section 382 limitation that applies to all NOLs and credits generated prior to the ownership change …
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