Treasury Regulations (26 C.F.R.)
26 CFR § 1.1321-2
Liquidation and replacement of lifo inventories by acquiring corporations.
Official textecfr.govlast amended
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]
Source: view the official text
In this part (40 sections)
- 1.1311(b)-2 · (b)-2 Correction not barred at time of erroneous action.
- 1.1311(b)-3 · (b)-3 Existence of relationship in case of adjustment by…
- 1.1312-1 · Double inclusion of an item of gross income.
- 1.1312-2 · Double allowance of a deduction or credit.
- 1.1312-3 · Double exclusion of an item of gross income.
- 1.1312-4 · Double disallowance of a deduction or credit.
- 1.1312-5 · Correlative deductions and inclusions for trusts or estates…
- 1.1312-6 · Correlative deductions and credits for certain related…
- 1.1312-7 · Basis of property after erroneous treatment of a prior…
- 1.1312-8 · Law applicable in determination of error.
- 1.1313(a)-1 · (a)-1 Decision by Tax Court or other court as a…
- 1.1313(a)-2 · (a)-2 Closing agreement as a determination.
- 1.1313(a)-3 · (a)-3 Final disposition of claim for refund as a…
- 1.1313(a)-4 · (a)-4 Agreement pursuant to section 1313(a)(4) as a…
- 1.1313(c)-1 · (c)-1 Related taxpayer.
- 1.1314(a)-1 · (a)-1 Ascertainment of amount of adjustment in year of…
- 1.1314(a)-2 · (a)-2 Adjustment to other barred taxable years.
- 1.1314(b)-1 · (b)-1 Method of adjustment.
- 1.1314(c)-1 · (c)-1 Adjustment unaffected by other items.
- 1.1321-1 · Involuntary liquidation of lifo inventories.
- 1.1321-2 · Liquidation and replacement of lifo inventories by acquiring…
- 1.1331-1 · Recoveries in respect of war losses.
- 1.1332-1 · Inclusion in gross income of war loss recoveries.
- 1.1333-1 · Tax adjustment measured by prior benefits.
- 1.1334-1 · Restoration of value of investments.
- 1.1335-1 · Elective method; time and manner of making election and…
- 1.1336-1 · Basis of recovered property.
- 1.1337-1 · Determination of tax benefits from allowable deductions.
- 1.1341-1 · Restoration of amounts received or accrued under claim of…
- 1.1342-1 · Computation of tax where taxpayer recovers substantial…
- 1.1346-1 · Recovery of unconstitutional taxes.
- 1.1347-1 · Tax on certain amounts received from the United States.
- 1.1348-1 · Fifty-percent maximum tax on earned income.
- 1.1348-2 · Computation of the fifty-percent maximum tax on earned…
- 1.1348-3 · Definitions.
- 1.1361-0 · Table of contents.
- 1.1361-1 · S corporation defined.
- 1.1361-2 · Definitions relating to S corporation subsidiaries.
- 1.1361-3 · QSub election.
- 1.1361-4 · Effect of QSub election.