29 USC 1369 - Treatment of transactions to evade liability; effect of corporate reorganization

U.S Code last checked for updates: Apr 29, 2024

§ 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.)

cite as: 29 USC 1369