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—

State Route 381 (SR 381) is a primary state highway in the US state of Virginia. Known as Commonwealth Avenue, the state highway runs 1.21 miles (1.95 km) from the Tennessee …

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.

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) —

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 …

Feb 4, 2025 · Shown Here: Introduced in Senate (02/04/2025) 10 Percent Credit Card Interest Rate Cap Act This bill temporarily caps credit card interest rates at 10%. Creditors that …

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 …

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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 …