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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2007-30 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to an accrual method taxpayer required to use an inventory method of accounting and maintaining inventories, as provided for in § 471 of the Internal Revenue Code and the regulations thereunder, that receives advance trade discounts (as defined in section 4.03 of this revenue procedure).

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▸Contents — Internal Revenue Bulletin 2007-30
Internal Revenue Bulletin 2007-30

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