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title 26
Internal Revenue
chapter I-i12
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 14
Involuntary Liquidation and Replacement of Lifo Inventories
Subjgrp 14. Involuntary Liquidation and Replacement of Lifo Inventories
§ 1.1321-1 - Involuntary liquidation of lifo inventories.
§ 1.1321-2 - Liquidation and replacement of lifo inventories by acquiring corporations.
