26 CFR Topic
inventories
June 25, 2020
§
1.472-5
Revocation of election
§
1.471-1
Need for inventories
§
1.471-2
Valuation of inventories
§
1.471-3
Inventories at cost
§
1.471-4
Inventories at cost or market, whichever is lower
§
1.471-5
Inventories by dealers in securities
§
1.471-6
Inventories of livestock raisers and other farmers
§
1.471-7
Inventories of miners and manufacturers
§
1.471-8
Inventories of retail merchants
§
1.471-9
Inventories of acquiring corporations
§
1.471-10
Applicability of long-term contract methods
§
1.471-11
Inventories of manufacturers
§
1.472-1
Last-in, first-out inventories
§
1.472-2
Requirements incident to adoption and use of LIFO inventory method
§
1.472-3
Time and manner of making election
§
1.472-4
Adjustments to be made by taxpayer
§
1.472-6
Change from LIFO inventory method
§
1.472-7
Inventories of acquiring corporations
§
1.472-8
Dollar-value method of pricing LIFO inventories
§
1.475-0
Table of contents
§
§1.475(a)-1--1.475(a)-2
[Reserved]
§
1.475(a)-3
Acquisition by a dealer of a security with a substituted basis
§
1.475(a)-4
Valuation safe harbor
§
1.475(b)-1
Scope of exemptions from mark-to-market requirement
§
1.475(b)-2
Exemptions—identification requirements
§
1.475(b)-3
[Reserved]
§
1.475(c)-1
Definitions—dealer in securities
§
1.475(c)-2
Definitions—security
§
1.475(d)-1
Character of gain or loss
§
1.475(g)-1
Effective dates
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
