# Treas. Reg. § 1.9002-6: Acquiring corporation.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.9002-6>. Interprets 26 U.S.C. § 9002.

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]