Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction
other · IRS · Rule · Published 2011-08-30 · Effective 2011-08-31 · 76 FR 53819
Document
Document number
2011-22051
Federal Register citation
76 FR 53819
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2011-08-30
Effective date
2011-08-31
Treasury docket
TD 9534
Abstract
This document describes corrections to final regulations (TD 9534) 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 were published in the Federal Register on Monday, August 1, 2011.