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Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 1998-36 · 2026-10-03 edition · updated 2026-10-04 · United States
sistant Chief Counsel (Income Tax and Accounting). For further information regarding this notice contact him on (202) 622-4910 (not a toll-free call).
26 CFR 1.472–2: Requirements incident to adoption and use of LIFO inventory method. (Also Part I, § 472; § 1.472–1.)
Rev. Proc. 98–46
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