1. Regulations
  2. title 26
  3. chapter I-i12
  4. part 1
  5. subjgrp 14
  6. § 1.1321-2

View all text of Subjgrp 14 [§ 1.1321-1 - § 1.1321-2]

§ 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]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.1321-2