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Title 26
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Subtitle A Income Taxes
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Chapter 1 NORMAL TAXES AND SURTAXES
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Subchapter E Accounting Periods and Methods of Accounting
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Part II METHODS OF ACCOUNTING
/ Subpart D Inventories
Public Law 119-83 (04/13/2026)
Subpart D Inventories
Browse 0 units and 5 sections in Subpart D Inventories of Title 26.
Sections in Subpart D
§ 471
General rule for inventories
§ 472
Last-in, first-out inventories
§ 473
Qualified liquidations of LIFO inventories
§ 474
Simplified dollar-value LIFO method for certain small businesses
§ 475
Mark to market accounting method for dealers in securities
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Subpart C Taxable Year for Which Deductions Taken