{"data":{"id":"us/26-cfr-1.9002-6","jurisdiction":"us","citation":"26 CFR 1.9002-6","heading":"-6 Acquiring corporation.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"42e32ad85f7b37dc504611c7fdbab3fbe836bb0ed40df830294ebcbea34e7baa","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.9002-5","next":"us/26-cfr-1.9002-7"},"notice":"GroundRules: Original legal text. Not legal advice."}