26 C.F.R. § 1.9002-6 Acquiring corporation.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
general actuarial valuations
§ 1.9002-6 Acquiring corporation.
