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TREASURY REGULATIONS


Index  » Subchapter A  » Reg. 1.9002-6

Reg. 1.9002-6
Acquiring corporation

January 14, 2024


§ 1.9002-5 « Browse » § 1.9002-7

See related I.R.C. 9002

Treas. Reg. § 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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