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26 C.F.R. § 1.472-7   Inventories of acquiring corporations.

Title 26 - Internal Revenue

Title 26: Internal Revenue
PART 1—INCOME TAXES
inventories

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§ 1.472-7   Inventories of acquiring corporations.

For additional rules in the case of certain corporate acquisitions specified in section 381(a), see section 381(c)(5) and the regulations thereunder.

[T.D. 6500, 25 FR 11730, Nov. 26, 1960]

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