Title 26
SECTION 1.472-7
1.472-7 Inventories of acquiring corporations.
§ 1.472-7 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 11730, Nov. 26, 1960]