Annual edition
Subsec. (b)(1). Pub. L. 103–66, §13261(e)(1), substituted "section 197 intangibles" for "goodwill or going concern value".
Source credit
Pub. L. 103–66, title XIII, §13261(e), Aug. 10, 1993, 107 Stat. 539.
Nov 5, 1990 – Aug 10, 1993
Amended · full text not held
Subsec. (a). Pub. L. 101–508, §11323(a), inserted at end "If in connection with an applicable asset acquisition, the transferee and transferor agree in writing as to the allocation of any consideration, or as to the fair market value of any of the assets, such agreement shall be binding on both the transferee and transferor unless the Secretary determines that such allocation (or fair market value) is not appropriate."
Source credit
Pub. L. 101–508, title XI, §11323(a), (b)(1), Nov. 5, 1990, 104 Stat. 1388–464
Nov 10, 1988 – Nov 5, 1990
Amended · full text not held
Subsec. (b)(3). Pub. L. 100–647, §1006(h)(1), substituted "deems" for "may find".
Source credit
amended Pub. L. 100–647, title I, §1006(h)(1), (2), (3)(B), Nov. 10, 1988, 102 Stat. 3410
Oct 22, 1986 – Nov 10, 1988
Enacted · full text not held
IRC → Source credit
Added Pub. L. 99–514, title VI, §641(a), Oct. 22, 1986, 100 Stat. 2282
