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SECTION 6. REGULATIONS AND
Internal Revenue Bulletin 1998-15 · 2026-10-03 edition · updated 2026-10-04 · United States
REQUEST FOR PUBLIC COMMENT
The Service intends to issue regulations under § 471 regarding proper methods for estimating inventory shrinkage in com
puting ending inventory for taxable years ending after August 5, 1997. Comments are requested regarding safe harbor methods for estimating inventory shrinkage (including the retail safe harbor method), and any other issues that these regulations should address. Written comments should be submitted by August 11, 1998, to: Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044, Attn: CC:DOM:CORP:R (IT&A BRANCH 7, Room 5226). Submissions may be hand-delivered between the hours of 8 a.m. and 5 p.m. to: Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington DC, Attn: CC:DOM:CORP: R (IT&A Branch 7, Room 5226). Alternatively, taxpayers may submit comments electronically at
http://www.irs.ustreas.gov/prod/tax_re
gs/comments.html (the Service’s internet site). All comments submitted will be available for public inspection and copying.
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