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 § 1.472-7
26 CFR § 1.472-7
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 11730, Nov. 26, 1960]

Previous
§ 1.472-6 Change from LIFO inventory method
Next
§ 1.472-8 Dollar-value method of pricing 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