Treasury Regulations · 26 CFR
§ 1.1321-2. Liquidation and replacement of lifo inventories by acquiring corporations.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1321
Cite as 26 CFR § 1.1321-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 26, 1960 by T.D. 6500
- Issued under
- 26 U.S.C. § 1321
- Length
- 31 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 6500 (25 FR 12042)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Involuntary Liquidation and Replacement of Lifo Inventories
Nearby sections
- § 1.1321-1 Involuntary liquidation of lifo inventories.
- § 1.1321-2 Liquidation and replacement of lifo inventories by acquiring corporations.