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INCOME TAX

Internal Revenue Bulletin 1999-37 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 99–31, page 410. LIFO; price indexes; department stores. The July 1999 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and lastin, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, July 31, 1999.

T.D. 8836, page 411. Final regulations under section 453 of the Code relate to taxation of capital gains on installment sales of depreciable real property.

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▸Contents — Internal Revenue Bulletin 1999-37

Internal Revenue Bulletin 1999-37

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