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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 471.—General Rule for Inventories

Internal Revenue Bulletin 2006-4 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.471–3: Inventories at cost.

May heavy equipment dealers approximate the cost of their heavy equipment parts inventory using a replacement cost method of accounting? See Rev. Proc. 2006-14, page 350.

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▸Contents — Internal Revenue Bulletin 2006-4
Internal Revenue Bulletin 2006-4

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