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Index  » Subtitle A  » Chapter 1  » Subchapter Q  » I.R.C. 1321

I.R.C. 1321
Repealed. Pub. L. 94–455, title XIX, §1901(a)(144), Oct. 4, 1976, 90 Stat. 1788

Current through December 21, 2022 (Pub. L. 117-262)

§ 1315 « Browse » § 1331 to 1337

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I.R.C. § 1321.  Repealed. Pub. L. 94–455, title XIX, §1901(a)(144), Oct. 4, 1976, 90 Stat. 1788

[§1321. Repealed. Pub. L. 94–455, title XIX, §1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 342, related to involuntary liquidation of LIFO inventories.

Section Information

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.

Regulations for I.R.C. 1321 (Return to Top)

§ 1.1321-1Involuntary liquidation of lifo inventories
§ 1.1321-2Liquidation and replacement of lifo inventories by acquiring corporations

The Regulations cited above were determined based on programmatic database analysis using data provided by the Government Publishing Office. TouchTax attempts to hide unrelated regulation provisions. Due to limited GPO data, however, certain unrelated regulations may appear in some instances.


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