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e-CFR data is current as of August 12, 2020

Title 26Chapter ISubchapter APart 1 → §1.9002-6


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§1.9002-6   Acquiring corporation.

Section 5(d) of the Act provides that for purposes of such Act in the case of the acquisition of the assets of a corporation by another corporation in a distribution or transfer described in section 381(a) of the Code the acquiring corporation shall be treated as if it were the distributor or transferor corporation.

[T.D. 6490, 25 FR 8373, Sept. 1, 1960]

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