17-3702. History: L. 1939, ch. 152, § 98; Repealed, L. 1972, ch. 52, § 153; July 1. CASE ANNOTATIONS 1. Merger in this case constituted complete liquidation for federal income tax purposes. Kansas Sand and Concrete, Inc. v. C.I.R., 462 F.2d 805, 806. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026