Code of Federal Regulations: Title 26: Internal Revenue
U.S. Government Printing Office, 2005 - 592 pages
The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the United States Federal Government.
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5-percent shareholder acquiring cor acquiring corporation acquisition date adjusted basis ADSP AGUB allocated assets built-in gain capital loss carrybacks cash class of stock computed controlled foreign corporation corporation's date of distribution December 31 deduction deemed sale described in paragraph described in section determined disposition distribution or transfer distributor or transferor dividend earnings and profits erty exchange fair market value ferred filed gain or loss graph holders Internal Revenue Code issuance January June 30 liabilities liquidation loss corporation ment merger method of accounting option ownership change ownership interest paragraph b)(1 percent period poration postacquisition pre-change preferred stock public group purposes of section pursuant quired reorganization respect section 338 election shares spect stock or securities subparagraph target target corporation taxable income taxable year ending testing date tier entity tion trade or business trans transaction transferor corporation treated tribution U.S. person X Corporation