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LIFO method

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 1363 — in this subchapter

The term “LIFO method” means the method authorized by section 472.

26 U.S.C. § 312 — in this section

The term “LIFO method” means the method authorized by section 472 (relating to last-in, first-out inventories).

26 U.S.C. § 473 — for purposes of this section

The term “LIFO method” means the method of inventorying goods described in section 472.

26 U.S.C. § 474 — under this section

The term “LIFO method” means the method provided by section 472(b).

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