Page:United States Statutes at Large Volume 82.djvu/1352

 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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