...certain acquisitions, etc. Under regulations prescribed by the Secretary— (A) Acquisitions §41 §41 paragraph referred to as the "predecessor") or the...a predecessor, then, for purposes of applying this section for any taxable year ending after such acquisition, the amount of qualified research expenses...

...General rule. The provisions in this section only apply to the computation of the new jobs credit. If, after December 31, 1975, an employer acquires the major portion of a trade or business or the major portion of a separate unit of a trade or business, then, for purposes of computing the...

...General rule. The provisions in this section only apply to the computation of the new Jobs credit. If, after December 31, 1975, an employer acquires the major portion of a trade or business or the major portion of a separate unit of a trade or business, then, for purposes of computing the...

...computation of the new jobs credit. If, after De§1.52-2 Internal Revenue Service, Treasury cember 31, 1975, an employer acquires the major portion of a trade or business or the major portion of a separate unit of a trade or business, then, for purposes of computing the...

...credit. If, after December 31, 1975, an employer acquires the major portion of a trade or business or the major portion of a separate unit of a trade or business, then, for purposes of computing the new jobs credit for any calendar year ending after the acquisition,...

...section only apply to the computation of the new jobs credit. If, after De§1.52-2 §1.52-2 cember 31, 1975, an employer acquires the major portion of a trade or business or the major portion of a separate unit of a trade or business, then, for purposes of computing the...

...credit. If, after December 31, 1975, an employer acquires the major portion of a trade or business or the major portion of a separate unit of a trade or business, then, for purposes of computing the new jobs credit for any calendar year ending after the acquisition,...

...for an example of this rule. (3) Acquisitions and dispositions — (i) Acquisitions. If a taxpayer acquires the major portion of a trade or business of another person (predecessor) or the major portion of a separate unit of a trade or business of a predecessor, then,...

...preferred regarding dividends. § 1.52-2 Adjusments for acquisitions and dispositions. (a) General rule. or the major portion of a separate unit of a trade or business, then, for purposes of computing the...

...31, 1975— "(A) an employer disposes of the major portion of any trade or business of the employer duct his contributions under section 404(a)(3)(B) (relating to de the employer in a transaction to which paragraph (1) applies, and "(B) the employer furnishes the acquiring...