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This paper compares the present law governing mergers and acquisitions with the changes that have been proposed by the Staff of the Senate Finance Committee. The proposed rules are set forth in the September 22, 1983 Committee Print of the Staff of the Senate Finance Committee entitled The Reform and Simplification of the Income Taxation of Corporations (hereinafter referred to as SFC Report). The SFC Report is based on the American Law Institute's proposals in Corporate Acquisitions and Dispositions which is set forth in the Institute's Federal Income Tax Project, Subchapter C (hereinafter referred to as ALI Report).

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