federal_register: 2011-19256

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2011-19256 Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations Rule 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. 2011-08-01 2011 8 https://www.federalregister.gov/documents/2011/08/01/2011-19256/methods-of-accounting-used-by-corporations-that-acquire-the-assets-of-other-corporations https://www.govinfo.gov/content/pkg/FR-2011-08-01/pdf/2011-19256.pdf Treasury Department; Internal Revenue Service 497,254 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....  

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