### Question
How is the term post-change year defined?


### Answer
The term **post-change year** is defined in *26 U.S.C. § 382* as the following:

> any taxable year ending after the change date

#### 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**

