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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.471-9: -9 Inventories of acquiring corporations.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

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

Collected 2026-08-27T02:25:11Z. Source file · JSON

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