View all text of Subtitle D [§ 1361 - § 1371]
§ 1369. Treatment of transactions to evade liability; effect of corporate reorganization
(a) Treatment of transactions to evade liability
(b) Effect of corporate reorganization
For purposes of this subtitle, the following rules apply in the case of certain corporate reorganizations:
(1) Change of identity, form, etc.
(2) Liquidation into parent corporation
(3) Merger, consolidation, or division
(Pub. L. 93–406, title IV, § 4069, as added Pub. L. 99–272, title XI, § 11013(a), Apr. 7, 1986, 100 Stat. 260.)