Code of Federal Regulations (Last Updated: April 5, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter A - Income Tax |
Part 1 - Income Taxes |
Inventories |
§ 1.471-9 - Inventories of acquiring corporations.
Latest version.
-
§ 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]