Source: http://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-E/part-II/subpart-D?quicktabs_8=2
Timestamp: 2013-12-21 06:15:04
Document Index: 108464860

Matched Legal Cases: ['§\u2009471', '§\u2009472', '§\u2009473', '§\u2009474', '§\u2009475', '§ 13223', '§ 802', '§ 237', '§ 403']

26 USC Part II, Subpart D - Inventories | Title 26 - Internal Revenue Code | U.S. Code | LII / Legal Information Institute
USC › Title 26 › Subtitle A › Chapter 1 › Subchapter E › Part II › Subpart D	prevnext
26 USC Part II, Subpart D - Inventories
§ 471. General rule for inventories
§ 472. Last-in, first-out inventories
§ 473. Qualified liquidations of LIFO inventories
§ 474. Simplified dollar-value LIFO method for certain small businesses
§ 475. Mark to market accounting method for dealers in securities
General rule for inventories.
Last-in, first-out inventories.
Qualified liquidations of LIFO inventories.
Simplified dollar-value LIFO method for certain small businesses.
Mark to market accounting method for dealers in securities.
1993—Pub. L. 103–66, title XIII, § 13223(b)(2),Aug. 10, 1993, 107 Stat. 484, added item 475.
1986—Pub. L. 99–514, title VIII, § 802(b),Oct. 22, 1986, 100 Stat. 2350, substituted “Simplified dollar-value LIFO method for certain small businesses” for “Election by certain small businesses to use one inventory pool” in item 474.
1981—Pub. L. 97–34, title II, § 237(b),Aug. 13, 1981, 95 Stat. 253, added item 474.
1980—Pub. L. 96–223, title IV, § 403(a)(2),Apr. 2, 1980, 94 Stat. 304, added item 473.