Treas. Reg. § 1.472-7 Inventories of acquiring corporations.

eCFR as of 2026-10-19 · Interprets § 472

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

[T.D. 6500, 25 FR 11730, Nov. 26, 1960]