SECTION 3. SCOPE
Internal Revenue Bulletin 2008-30 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to a taxpayer that is required to account for inventories under § 471 and uses a rolling-average method to value those inventories for financial accounting purposes.
Get a plain-English answer with a citation back to this text.
Ask AI about this code