26 C.F.R. § 1.9002-6. - § 1.9002-6 Acquiring Corporation.

Current as of January 1, 1970

Section 1.9002-6 - § 1.9002-6 Acquiring Corporation.Section 1.9002-6 - § 1.9002-6 Acquiring Corporation.

Section 1.9002-5 - § 1.9002-5 Special Rules Relating to Interest.Section 1.9002-7 - § 1.9002-7 Statute of Limitations.

§ 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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