CFR /
Title 26
/ Part 1
/
Sec. 1.1321-2 Liquidation and replacement of lifo inventories by
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]