26 C.F.R. § 1.1321-2   Liquidation and replacement of lifo inventories by acquiring corporations.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
Involuntary Liquidation and Replacement of Lifo Inventories

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§ 1.1321-2   Liquidation and replacement of lifo inventories by acquiring corporations.

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]

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