Title 26
SECTION 1.1321-2
1.1321-2 Liquidation and replacement of lifo inventories by acquiring corporations.
§ 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]