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INCOME TAX

Internal Revenue Bulletin 1997-42 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 97–43, page 00. LIFO; price indexes; department stores. The August 1997 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, August 31, 1997.

T.D. 8731, page 00. Final and temporary regulations under section 42 of the Code relate to the application of the low-income housing tax credit to certain federal rental assistance programs.

T.D. 8732, page 00. Final regulations under section 42 of the Code provide rules for determining the treatment of low-income housing units.

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▸Contents — Internal Revenue Bulletin 1997-42
Internal Revenue Bulletin 1997-42

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