1310
PUBLIC LAW 90-621-OCT. 22, 1968
[82 STAT.
STATUTES AT LARGE—Continued Statutes at Large Date
Public Law
Section Volume
Page
1956 70 70 70 70 70
337 369 494 512 911
71
69
33,34
73 73
60 149
. 32,33
74
421
75 75
June 25 444 27 453 July 3 513 9 528 852
5 202
101 ( 3 paragraphs under' 'Revolving Fund") ..... .
20..
1957 June 13
85-51
1959 May 26 86-31 June 25 86-70
.
1960 July 12
86-624
1961 Mar. 21 87-2.. July 11 87-85 1962 .
1-10
76
352-356
. .
1 1
.
1,2
77 77 77 77
130 343 469 802
78 78
8 335
78
415
88-441
78
446
Oct. 15 89-«78
80
Aug.
9 87-579
1963 Aug. 27 88-105 Dec. 2 88-190.. 21 88-224 30 88-246.. 1964 Feb. 5 88-265 July 28 88-383
(Except provision adding par. (f) to sec. 503 of the Federal Property and Administrative Services Act of 1949). 203(c) (as applicable to Pubilic Printer) 203(d) (as applicable to Deputy Public Printer).
Aug. 14 88-426 1966
1967 101 (2d par. under "Government Printing Office Revolving Fund")..
July 28 90-57..
81
141
Approved October 22, 1968.
Public Law 90-621 October 22, 1968
[H.R. 189421 Taxes. Corporations; statutory mergers.
68A Stat. 120. 26 USC 368.
AN
ACT
Relating to the income tax treatment of certain statutory mergers of coriwrations. Be it enacted by the Senate and House of Reprenentaticea of the United States of America in Congress assembled, That (a) section 868(a)(2) of the Internal Revenue Code of 1954 (relating to special rules with respect to the definition of corporate reorganizations) is amended by adding at the end thereof the following new subparagraph: "(D)
STATUTORY MERGER USING STOCK OF CONTROLLING COR-
PORATION.—The acquisition by one corporation, in exchange for stock of a corporation (referred to in this subparagraph as 'controlling corporation') which is in control of the acquiring corporation, of substantially all of the properties of another corporation which in the transaction is merged into the acquiring corporation shall not disqualify a transaction under paragraph (1)(A) if (i) such transaction would have
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