Implements § 472Open in workspace
Reg. § 1.472-7 Inventories of acquiring corporations.
26 CFR § 1.472-7eCFR, current through 2026-07-14
For additional rules in the case of certain corporate acquisitions specified in section , see section and the regulations thereunder.
[T.D. 6500, 25 FR 11730, Nov. 26, 1960]