26 C.F.R. § 1.471-9. - § 1.471-9 Inventories of Acquiring Corporations.

Current as of January 1, 1970

Section 1.471-9 - § 1.471-9 Inventories of Acquiring Corporations.Section 1.471-9 - § 1.471-9 Inventories of Acquiring Corporations.

Section 1.471-8 - § 1.471-8 Inventories of Retail Merchants.Section 1.471-10 - § 1.471-10 Applicability of Long-term Contract Methods.

§ 1.471-9 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 11727, Nov. 26, 1960]

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