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Subpart D - Inventories

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Subpart D - Inventories

  • 26 USC 471 - General rule for inventories
  • 26 USC 472 - Last-in, first-out inventories
  • 26 USC 473 - Qualified liquidations of LIFO inventories
  • 26 USC 474 - Simplified dollar-value LIFO method for certain small businesses
  • 26 USC 475 - Mark to market accounting method for dealers in securities
‹ 26 USC 470 - Limitation on deductions allocable to property used by governments or other tax-exempt entities up 26 USC 471 - General rule for inventories ›
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