1388-521 Section 381 - Carryovers in certain corporate acquisitions Section 382 - Limitation on net operating loss carryforwards and certain built-in losses following ownership change Section 383 - Special limitations on certain excess credits, etc.
Section 384 - Limitation on use of preacquisition losses to offset built-in gains Section 385 - Treatment of certain interests in corporations as stock or indebtedness Section 386 - Repealed.
1423 Section 115 - Income of States, municipalities, etc.
2250 Section 117 - Qualified scholarships Section 118 - Contributions to the capital of a corporation Section 119 - Meals or lodging furnished for the convenience of the employer Section 120 - Amounts received under qualified group legal services plans Section 121 - Exclusion of gain from sale of principal residence Section 122 - Certain reduced uniformed services retirement pay Section 123 - Amounts received under insurance contracts for certain living expenses Section 124 - Repealed.
2181 Section 186 - Recoveries of damages for antitrust violations, etc.
2355 Section 190 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly Section 191 - Repealed.