Implements § 1321Open in workspace
Reg. § 1.1321-2 Liquidation and replacement of lifo inventories by acquiring corporations.
26 CFR § 1.1321-2eCFR, current through 2026-07-14
For additional rules in the case of certain corporate acquisitions referred to in section , see section and the regulations thereunder.
[T.D. 6500, 25 FR 12042, Nov. 26, 1960]