Finanzen & Märkte · 30.8.20111 Min. Lesezeit
Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction
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Zusammenfassung
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.