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Internal Revenue Bulletin 1997-33 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 97–35, page 11. Package design costs; methods of accounting. Three alternative methods of accounting for package design costs are provided: (1) the capitalization method; (2) the design-bydesign and 60-month amortization method; and (3) the poolof-cost and 48-month amortization method.

Rev. Proc. 97–36, page 14. Last-in, first-out inventory method; methods of accounting. An alternative last-in, first-out (LIFO) inventory computation method of accounting is provided for taxpayers

Finding Lists begin on page 60.

Department of the Treasury Internal Revenue Service

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▸Contents — Internal Revenue Bulletin 1997-33
Internal Revenue Bulletin 1997-33

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