26 CFR 1.1321-2 - Liquidation and replacement of lifo inventories by acquiring corporations.

Regulations last checked for updates: May 24, 2025

Title 26 - Internal Revenue last revised: May 20, 2025

View all text of Part 1 [§ 1.1001-1 - § 1.1400Z2(f)-1]

§ 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]

authority: 26 U.S.C. 7805,unless

source: T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

cite as: 26 CFR 1.1321-2