Finanzen & Märkte · 1.8.20111 Min. Lesezeit
Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations
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Zusammenfassung
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.