26 USC Subtitle A, CHAPTER 1, Subchapter E, PART II, Subpart D: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter E-Accounting Periods and Methods of AccountingPART II-METHODS OF ACCOUNTINGSubpart D-Inventories

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Subpart D-Inventories

Sec.

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.

Editorial Notes

Amendments

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.