U.S. Code of Federal Regulations

Regulations most recently checked for updates: Oct 27, 2020

§ 1.471-9 - Inventories of acquiring corporations.

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]