 | United States - 1965 - 1110 lapas
...requirements of subparagraphs (A) and (B) of section 354 (b) (1) are met), or (P) of section 368 (a) (1), the acquiring corporation shall succeed to and take...subject to the conditions and limitations specified in subsections (b) and (c). (b) Operating rules. Except In the case of an acquisition in connection with... | |
 | 2002 - 876 lapas
...railroad reorganizations), or 381 (relating to carryovers in certain corporate acquisitions) applies, the acquiring corporation shall succeed to and take...the close of the day of distribution or transfer the excess deductions account of the transferor. Determinations under this subdivision shall be made under... | |
 | 1997 - 584 lapas
...or trust. (5) Corporate acquisitions. In the case of a transaction to which section 381(a) applies, the acquiring corporation shall succeed to and take into account, as of the close of the date transfer the tax carryovers attributable to the distributor or distribution or transferor corporation.... | |
 | 1988 - 518 lapas
...or trust. (5) Corporate acquisitions. In the case of a transaction to which section 381(a) applies, the acquiring corporation shall succeed to and take into account, as of the close of the date transfer the tax carryovers attributable to the distributor or distribution or transferor corporation.... | |
 | 2002 - 620 lapas
...or trust. (5) Corporate acquisitions. In the case of a transaction to which section 381(a) applies, the acquiring corporation shall succeed to and take into account, as of the close of the date transfer the tax carryovers attributable to the distributor or distribution or transferor corporation.... | |
 | 1994 - 480 lapas
...corporation which acquires the assets of another corporation in certain liquidations and reorganizations shall succeed to, and take into account, as of the close of the date of distribution or transfer, the items described in section 381(c) of the distributor or transferor... | |
 | 1980 - 384 lapas
...corporation which acquires the assets of another corporation in certain liquidations and reorganizations shall succeed to, and take into account, as of the close of the date of distribution or transfer, the items described in section 381(c) of the distributor or transferor... | |
 | 1975 - 324 lapas
...corporation which acquires the assets of another corporation in certain liquidations and reorganizations shall succeed to, and take into account, as of the close of the date of distribution or transfer, the items described in section 381 (c) of the distributor or transferor... | |
 | United States. Internal Revenue Service - 1968 - 1034 lapas
...corporation that acquires the assets of another corporation in certain liquidations and reorganizations shall succeed to, and take into account, as of the close of the date of distribution or transfer, the items described in section 381 (c) of the Code of the distributor... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 lapas
...nontaxable asset acquisitions shall succeed to and take into account certain specified tax attributes of the distributor or transferor corporation, subject to the conditions and limitations set forth in subsections (b) and (c). Subsection (b) states certain operating rules and subsection... | |
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... the acquiring corporation shall succeed to and take into account, as of the close of the day of distribution or transfer, the items described in subsection (c) of the distributor or transferor corporation, subject to the conditions and limitations... 
