SECTION 3. SCOPE

Any reseller of cars or light-duty trucks that is subject to the dollar-value LIFO pooling rules of § 1.472–8(c)(1), Rev. Proc. 97–36, or Rev. Proc. 2001–23 may use the Vehicle-Pool Method, as described section 4.01(1) of this revenue procedure. Also, any reseller of cars or light duty trucks that has crossover vehicles and that uses the Alternative LIFO Method under Rev. Proc. 97–36 or the Used Vehicle Alternative LIFO Method under Rev. Proc. 2001–23 must use the method of pooling for crossover vehicles under Rev. Proc. 97–36 or Rev. Proc. 2001–23, as described in section 4.02(1) of this revenue procedure if the reseller does not choose to use the Vehicle-Pool Method described in section 4.01(1) of this revenue procedure.