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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.471-9

§ 1.471-9. Inventories of acquiring corporations.

29 words·~1 min read·/us/cfr/t26/s§ 1.471-9·

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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 11727, Nov. 26, 1960]
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§ 1.471-9
Inventories of acquiring corporations.
Treas. Dec.T.D. 6500
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