applicable Government price index

(2) Applicable Government price index The term “applicable Government price index” means— (A) except as provided in subparagraph (B), the Producer Price Index published by the Bureau of Labor Statistics, or (B) in the case of a retailer using the retail method, the Consumer Price Index published by the Bureau of Labor Statistics.

Source

26 USC § 474(b)(2)


Scoping language

For purposes of this section
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