Inventories

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Inventories

Sections

• 1.471-1
  § 1.471-1 Need for inventories.
• 1.471-2
  § 1.471-2 Valuation of inventories.
• 1.471-3
  § 1.471-3 Inventories at cost.
• 1.471-4
  § 1.471-4 Inventories at cost or market, whichever is lower.
• 1.471-5
  § 1.471-5 Inventories by dealers in securities.
• 1.471-6
  § 1.471-6 Inventories of livestock raisers and other farmers.
• 1.471-7
  § 1.471-7 Inventories of miners and manufacturers.
• 1.471-8
  § 1.471-8 Inventories of retail merchants.
• 1.471-9
  § 1.471-9 Inventories of acquiring corporations.
• 1.471-10
  § 1.471-10 Applicability of long-term contract methods.
• 1.471-11
  § 1.471-11 Inventories of manufacturers.
• 1.472-1
  § 1.472-1 Last-in, first-out inventories.
• 1.472-2
  § 1.472-2 Requirements incident to adoption and use of LIFO inventory method.
• 1.472-3
  § 1.472-3 Time and manner of making election.
• 1.472-4
  § 1.472-4 Adjustments to be made by taxpayer.
• 1.472-5
  § 1.472-5 Revocation of election.
• 1.472-6
  § 1.472-6 Change from LIFO inventory method.
• 1.472-7
  § 1.472-7 Inventories of acquiring corporations.
• 1.472-8
  § 1.472-8 Dollar-value method of pricing LIFO inventories.
• 1.475-0
  § 1.475-0 Table of contents.
• 1.475(a)-1 - 1.475(a)-2
  §§ 1.475(a)-1-1.475(a)-2 [Reserved]
• 1.475(a)-3
  § 1.475(a)-3 Acquisition by a dealer of a security with a substituted basis.
• 1.475(a)-4
  § 1.475(a)-4 Valuation safe harbor.
• 1.475(b)-1
  § 1.475(b)-1 Scope of exemptions from mark-to-market requirement.
• 1.475(b)-2
  § 1.475(b)-2 Exemptions—identification requirements.
• 1.475(b)-3
  § 1.475(b)-3 [Reserved]
• 1.475(c)-1
  § 1.475(c)-1 Definitions—dealer in securities.
• 1.475(c)-2
  § 1.475(c)-2 Definitions—security.
• 1.475(d)-1
  § 1.475(d)-1 Character of gain or loss.
• 1.475(g)-1
  § 1.475(g)-1 Effective dates.