1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - GAIN OR LOSS ON DISPOSITION OF PROPERTY
  6. Topic - Involuntary Liquidation and Replacement of Lifo Inventories
  7. 26 CFR § 1.1321-2
26 CFR § 1.1321-2
Liquidation and replacement of lifo inventories by acquiring corporations
June 25, 2020
CFR

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]

Previous
§ 1.1321-1 Involuntary liquidation of lifo inventories

Tried the LawStack mobile app?

Join thousands and try LawStack mobile for FREE today.

  • Carry the law offline, wherever you go.
  • Download CFR, USC, rules, and state law to your mobile device.

Designed and built by Tekk Innovations LLC, the makers of the LawStack iPhone app or Android app.

© 2020 Tekk Innovations LLC