Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations
other · IRS · Rule · Published 2011-08-01 · Effective 2011-08-31 · 76 FR 45673
Document
Document number
2011-19256
Federal Register citation
76 FR 45673
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2011-08-01
Effective date
2011-08-31
Treasury docket
TD 9534
Abstract
This document contains final regulations relating to the methods of accounting, including the inventory methods, to be used by corporations that acquire the assets of other corporations in certain corporate reorganizations and tax-free liquidations. These regulations clarify and simplify the rules regarding the accounting methods to be used following these reorganizations and liquidations.