26 U.S. Code § 381 - Carryovers in certain corporate acquisitions U.S. Code Notes prev | next (a) General rule In the case of the acquisition of assets of a corporation by another corporation—

Section 381 provides that a corporation which acquires the assets of another corporation in certain liquidations and reorganizations shall succeed to, and take into account, as of the close …

Dec 13, 2025 · Read details on IRC Section 381—determining treatment of carryovers in certain corporate acquisitions. Review the full-text Code Sec. 381 on Tax Notes.

Sec. 381. Carryovers In Certain Corporate Acquisitions I.R.C. § 381 (a) General Rule — In the case of the acquisition of assets of a corporation by another corporation— I.R.C. § 381 (a) (1) —

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Searchable text of the 26 USC 381 - Carryovers in certain corporate acquisitions (US Code), including Notes, Amendments, and Table of Authorities

In a text, 381 means 'I Love You.' It can also refer to the '381 Movement,' an activist group. This page explains how 381 is used in texting or on apps like TikTok or Instagram.

Jan 1, 2024 · Read this complete 26 U.S.C. § 381 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 381. Carryovers in certain corporate acquisitions on Westlaw. Westlaw …

In the case of the acquisition of assets of a corporation by another corporation— (1) in a distribution to such other corporation to which section 332 (relating to liquidations of …

In a transaction to which section 381 (a) (2) applies, the acquiring corporation is the corporation that, pursuant to the plan of reorganization, directly acquires the assets transferred by the …