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Subpart D⁠—Inventories — Front Matter

Chap.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.

Editorial Notes

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.