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Title 26 Part 1 → §1.472-7

Title 26 → Chapter I → Subchapter A → Part 1 → §1.472-7

Electronic Code of Federal Regulations e-CFR

Title 26 Part 1 → §1.472-7

e-CFR data is current as of June 25, 2019

Title 26Chapter ISubchapter APart 1 → §1.472-7


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§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]