26 U.S. Code Part II, Subpart D - Inventories

Sec. 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),Aug. 10, 1993, 107 Stat. 484, added item 475.
1986—Pub. L. 99–514, title VIII, § 802(b),Oct. 22, 1986, 100 Stat. 2350, substituted “Simplified dollar-value LIFO method for certain small businesses” for “Election by certain small businesses to use one inventory pool” in item 474.
1981—Pub. L. 97–34, title II, § 237(b),Aug. 13, 1981, 95 Stat. 253, added item 474.
1980—Pub. L. 96–223, title IV, § 403(a)(2),Apr. 2, 1980, 94 Stat. 304, added item 473.

 

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