...apply with respect to this Act as U this Act were a part of such Code. "(d) Acquiring corporation. — In the case of the acquisition of assets of a corporation by another corporation In a distribution or transfer described in section 381 (a) of the Internal Revenue Code of 1954 [section...

...corporate acquisitions; general rule. SEC. 381. Carryovers in certain corporate acquisitions — (a) General rule. In the case of the acquisition of assets...the assets distributed is determined under section 334 (b)(2);or (2) In a transfer to which section 361 (relating to nonrecognitlon of gain or loss to...

...in which the return is filed. (ill) Carryover of deficiency dividends paid by acquiring corporation. In the case of the acquisition of assets of a corporation by another corporation in a distribution or transfer described in section 381(a), the distributor or transferor corporation...

...in which the return is filed. (iii) Carryover of deficiency dividends paid by acquiring corporation. In the case of the acquisition of assets of a corporation by another corporation in a distribution or transfer described in section 381(a), the distributor or transferor corporation...

...corporation has not received a distribution under section 332 (relating to liquidations of subsidiaries) except in a case in which the basis of the assets distributed is determined under section 334 (b) (2) ; " *(5) Such corporation has only one class of stock ; and " '(6) no more than 80 percent...

...OF SECTION 381 (a). — Section 381 (a) is amended to read as follows : "(a) GENERAL RULE. — "(1) In the case of the acquisition of assets of a corporation by another corporation — "(A) in a distribution to such other corporation to which section 332 (relating to liquidations...

...of Section 381 (a). — Section 381 (a) is amended to read as follows : "(a) General Rule. — "(1) In the case of the acquisition of assets of a corporation by anotnei corporation — "(A) in a distribution to such other corporation to which section 33". (relating...

...OF SECTION 381(a). — Section 381(a) is amended to read as follows : " ( a ) GENERAL RULE. — "(1) In the case of the acquisition of assets of a corporation by another corporation — "(A) in a distribution to such other corporation to which section 332 (relating to liquidations...

...OP SECTTOW 381(a). — Section 381 (a) is amended to read as follows : " (a ) GENERAL RULE. — "(I) In the case of the acquisition of assets of a corporation by another corporation — "(A) in a distribution to such other corporation to which section 332 (relating to liquidations...

...corporate acquisitions; general rule. SEC. 381. Carryovers in certain corporate acquisitions — (a) General rule. In the case of the acquisition of assets...the assets distributed is determined under section 334 (b)(2);or (2) In a transfer to which section 361 (relating to nonrecognition of gain or loss to...