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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter E. Accounting Periods and Methods of Accounting |
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Part II. METHODS OF ACCOUNTING |
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SubPart D. Inventories |
| § 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 |
Amendments
1993—Pub. L. 103–66, title XIII, § 13223(b)(2),
1986—Pub. L. 99–514, title VIII, § 802(b),
1981—Pub. L. 97–34, title II, § 237(b),
1980—Pub. L. 96–223, title IV, § 403(a)(2),