§ 1.9002-6. Acquiring corporation.
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/us/cfr/t26/s§ 1.9002-6·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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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§ 1.9002-6
Acquiring corporation.
Treas. Dec.T.D. 6490
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