26 C.F.R. § 1.1321-2. - § 1.1321-2 Liquidation and Replacement of Lifo Inventories by Acquiring Corporations.

Current as of January 1, 1970

Section 1.1321-2 - § 1.1321-2 Liquidation and Replacement of Lifo Inventories by Acquiring Corporations.Section 1.1321-2 - § 1.1321-2 Liquidation and Replacement of Lifo Inventories by Acquiring Corporations.

Section 1.1321-1 - § 1.1321-1 Involuntary Liquidation of Lifo Inventories.Section 1.1331-1 - § 1.1331-1 Recoveries in Respect of War Losses.

§ 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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