US lawMontanaRegulationsTitle 42 — REVENUEChapter 42.23 — CORPORATE INCOME TAX - GENERALSubchapter 42.23.4 — Deductions42.23.415ARM 42.23.415ARM 42.23.415. TREATMENT OF MERGERS AND CONSOLIDATIONSTransferredLength: 6 wordsOfficial source Cite as Mont. Admin. R. 42.23.41542.23.415 TREATMENT OF MERGERS AND CONSOLIDATIONSPreviousARM 42.23.414NextARM 42.23.416