inventories
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.471-1 Need for inventories.
- § 1.471-2 Valuation of inventories.
- § 1.471-3 Inventories at cost.
- § 1.471-4 Inventories at cost or market, whichever is lower.
- § 1.471-5 Inventories by dealers in securities.
- § 1.471-6 Inventories of livestock raisers and other farmers.
- § 1.471-7 Inventories of miners and manufacturers.
- § 1.471-8 Inventories of retail merchants.
- § 1.471-9 Inventories of acquiring corporations.
- § 1.471-10 Applicability of long-term contract methods.
- § 1.471-11 Inventories of manufacturers.
- § 1.472-1 Last-in, first-out inventories.
- § 1.472-2 Requirements incident to adoption and use of LIFO inventory method.
- § 1.472-3 Time and manner of making election.
- § 1.472-4 Adjustments to be made by taxpayer.
- § 1.472-5 Revocation of election.
- § 1.472-6 Change from LIFO inventory method.
- § 1.472-7 Inventories of acquiring corporations.
- § 1.472-8 Dollar-value method of pricing LIFO inventories.
- § 1.475-0 Table of contents.
- §§ 1.475(a)-1--1.475(a)-2 [Reserved]
- § 1.475(a)-3 Acquisition by a dealer of a security with a substituted basis.
- § 1.475(a)-4 Valuation safe harbor.
- § 1.475(b)-1 Scope of exemptions from mark-to-market requirement.
- § 1.475(b)-2 Exemptions—identification requirements.
- § 1.475(b)-3 [Reserved]
- § 1.475(c)-1 Definitions—dealer in securities.
- § 1.475(c)-2 Definitions—security.
- § 1.475(d)-1 Character of gain or loss.
- § 1.475(g)-1 Effective dates.
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