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.