### Question
How does the law define title 11 or similar case?


### Answer
Under *26 U.S.C. § 382*, **title 11 or similar case** is defined as:

> given such term by section 368(a)(3)(A).

#### Citation:
  - *26 U.S.C. § 382*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter C-Corporate Distributions and Adjustments > PART V-CARRYOVERS**

