26 CFR 1.471-9

§ 1.471-9 Inventories of acquiring corporations.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.471-9, § 1.471-9 Inventories of acquiring corporations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110220
Permanent ID: ys:prov:110220@1
SHA-256: da1d6fbf959181678e3c60eceef68a329ac769c73d3522a0bd42594f7a755484

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Full text

For additional rules in the case of certain corporate acquisitions specified in section 381(a), see section 381(c)(5) and the regulations thereunder.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.