1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - DEFERRED COMPENSATION, ETC.
  6. Topic - inventories
  7. 26 CFR § 1.471-9
26 CFR § 1.471-9
Inventories of acquiring corporations
June 25, 2020
CFR

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]

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§ 1.471-10 Applicability of long-term contract methods

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