The Treasury may by regulations make provisions about the tax consequences of:
(1) a merger to form an SE1 or an SCE2;
(2) a merger each party to which is resident in a member state (but not all are resident in the same member state);
(3) a merger between companies of a business, or part of a business, where each party to the transfer is resident in a member state and not all the parties are so resident;
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