# Treas. Reg. § 1.1321-2: Liquidation and replacement of lifo inventories by acquiring corporations.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.1321-2>.

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

[T.D. 6500, 25 FR 12042, Nov. 26, 1960]