### Question
What does post-change year mean?


### Answer
**Post-change year** has the following meaning in *26 U.S.C. § 382*:

> 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**

