Treasury Regulations · 26 CFR
§ 1.9002-6. Acquiring corporation.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 9002
Cite as 26 CFR § 1.9002-6
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 1, 1960 by T.D. 6490
- Issued under
- 26 U.S.C. § 9002
- Length
- 62 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 6490 (25 FR 8373)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- General actuarial valuations
Nearby sections
- § 1.9002-2 Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply.
- § 1.9002-3 Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply.
- § 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, 1960 (Pub. L. 86-781, 74 Stat. 1017).
- § 1.9003-1 Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years.