Inventories

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Accounting Periods and Methods of Accounting
  7. METHODS OF ACCOUNTING
  8. Inventories

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Section
471

General rule for inventories

Section
472

Last-in, first-out inventories

Section
473

Qualified liquidations of LIFO inventories

Section
474

Simplified dollar-value LIFO method for certain small businesses

Section
475

Mark to market accounting method for dealers in securities