Treasury Regulations (26 C.F.R.)
26 CFR § 1.9002-6
Acquiring corporation.
Official textecfr.govlast amended
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]
Source: view the official text
In this part (40 sections)
- 1.7874-12 · Definitions.
- 1.9000-1 · Statutory provisions.
- 1.9000-2 · Effect of repeal in general.
- 1.9000-3 · Requirement of statement showing increase in tax liability.
- 1.9000-4 · Form and content of statement.
- 1.9000-5 · Effect of filing statement.
- 1.9000-6 · Provisions for the waiver of interest.
- 1.9000-7 · Provisions for estimated tax.
- 1.9000-8 · Extension of time for making certain payments.
- 1.9001 · Statutory provisions; Retirement-Straight Line Adjustment Act…
- 1.9001-1 · Change from retirement to straight-line method of computing…
- 1.9001-2 · Basis adjustments for taxable years beginning on or after…
- 1.9001-3 · Basis adjustments for taxable years between changeover date…
- 1.9001-4 · Adjustments required in computing excess-profits credit.
- 1.9002 · Statutory provisions; Dealer Reserve Income Adjustment Act of…
- 1.9002-1 · Purpose, applicability, and definitions.
- 1.9002-2 · Election to have the provisions of section 481 of the…
- 1.9002-3 · Election to have the provisions of section 481 of the…
- 1.9002-4 · Election to pay net increase in tax in installments.
- 1.9002-5 · Special rules relating to interest.
- 1.9002-6 · Acquiring corporation.
- 1.9002-7 · Statute of limitations.
- 1.9002-8 · Manner of exercising elections.
- 1.9003 · Statutory provisions; section 4 of the Act of September 14,…
- 1.9003-1 · Election to have the provisions of section 613(c) (2) and…
- 1.9003-2 · Effect of election.
- 1.9003-3 · Statutes of limitation.
- 1.9003-4 · Manner of exercising election.
- 1.9003-5 · Terms; applicability of other laws.
- 1.9004 · Statutory provisions; the Act of September 26, 1961 (Pub. L.…
- 1.9004-1 · Election relating to the determination of gross income from…
- 1.9004-2 · Effect of election.
- 1.9004-3 · Statutes of limitation.
- 1.9004-4 · Manner of exercising election.
- 1.9004-5 · Terms; applicability of other laws.
- 1.9005 · Statutory provisions; section 2 of the Act of September 26,…
- 1.9005-1 · Election relating to the determination of gross income from…
- 1.9005-2 · Effect of election.
- 1.9005-3 · Statutes of limitation.
- 1.9005-4 · Manner of exercising election.