{"data":{"id":"us/26-cfr-1.472-7","jurisdiction":"us","citation":"26 CFR 1.472-7","heading":"-7 Inventories of acquiring corporations.","body":"For additional rules in the case of certain corporate acquisitions specified in section 381(a), see section 381(c)(5) and the regulations thereunder.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"da1d6fbf959181678e3c60eceef68a329ac769c73d3522a0bd42594f7a755484","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.472-6","next":"us/26-cfr-1.472-8"},"notice":"GroundRules: Original legal text. Not legal advice."}