[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 623]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  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]