Title 26
SECTION 1.471-9
1.471-9 Inventories of acquiring corporations.
§ 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]