26 CFR 1.9002-6 – Acquiring corporation
Current as of: 2024 | Check for updates
|
Other versions
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.