Sections
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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.