Carryovers

Carryovers

In Legislation

Carryovers in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter C, Part V

The current, permanent, in-force federal laws regulating carryovers are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter C, Part V. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including carryovers) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability of the US Code, including carryovers) by chapter and subchapter.