26 U.S.C. § 269
Acquisitions made to evade or avoid income tax
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 269, Acquisitions made to evade or avoid income tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462337
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Full text
If—
If—
For purposes of paragraph (1), the terms “qualified stock purchase” and “acquisition date” have the same respective meanings as when used in section 338.
In any case to which subsection (a) or (b) applies the Secretary is authorized—
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Tax Reform Act of 1976House: no recorded tallySenate: no recorded tally
- Deficit Reduction Act of 1984House: no recorded tallySenate: no recorded tally
- Tax Increase Prevention Act of 2014