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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.1321-2

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

30 words·~1 min read·/us/cfr/t26/s§ 1.1321-2·

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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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§ 1.1321-2
Liquidation and replacement of lifo inventories by acquiring corporations.
Treas. Dec.T.D. 6500
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