26 C.F.R. § 1.1321-2 Liquidation and replacement of lifo inventories by acquiring corporations.
Title 26 - Internal Revenue
For additional rules in the case of certain corporate acquisitions referred to in section 381(a), see section 381(c)(5) and the regulations thereunder. [T.D. 6500, 25 FR 12042, Nov. 26, 1960]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Involuntary Liquidation and Replacement of Lifo Inventories
§ 1.1321-2 Liquidation and replacement of lifo inventories by acquiring corporations.