SECTION 9. INVENTORIES
Internal Revenue Bulletin 1999-52 · 2026-10-03 edition · updated 2026-10-04 · United States
(§ 471) . . . . . . . . . . . . . . . . . . . 135 .01 Cash discounts — Description of
change and scope . . . . . . . . .135 .02 Estimating inventory
“shrinkage” . . . . . . . . . . . . . .135 (1) Description of change
and scope . . . . . . . . . . . . . .135 (2) Scope limitations
inapplicable . . . . . . . . . . . .136 (3) Additional requirements . . .136 (4) Audit protection . . . . . . . . .137 (5) Future change . . . . . . . . . .137
account . . . . . . . . . . . . . . . .126 .03 Timing of incurring liabilities
under a workers’compensation act, tort, breach of contract, or violation of law . . . . . . . . . . .126 (1) Description of change
and scope . . . . . . . . . . . . . .126 (2) Amounts taken into
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