1. Regulations
  2. title 26
  3. chapter I-i5
  4. part 1
  5. § 1.401m-4

View all text of Part 1 [§ 1.401-0 - § 1.409(p)-1T]

§ 1.401(m)-4 - Special rules for mergers, acquisitions and similar events. [Reserved]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

CITE AS: 26 CFR 1.401