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INCOME TAX
Internal Revenue Bulletin 2000-20 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Rul. 2000–25, page 1006. LIFO; price indexes; department stores. The March 2000 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, March 31, 2000.
Rev. Proc. 2000–22, page 1008. Methods of accounting; inventories; small taxpayers. This revenue procedure provides that the Commissioner will exercise his discretion to except a qualifying taxpayer with av
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